https://www.taxtmi.com/caselaws?id=88118 Corrugated cardboard cartons used to pack excisable goods were treated as durable and returnable packing because they were reused more than once and were returned by customers for further use. On that basis, the packing fell within the statutory exception to inclusion of packing cost in assessable value under Section 4(4)(a)(i) of the Central Excise Act, 1944. The cost of such cartons was therefore not includible in assessable value. en-us Fri, 02 Jan 1998 00:00:00 +0530 Thu, 15 Sep 2011 12:06:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88118 Corrugated cardboard cartons used to pack excisable goods were treated as durable and returnable packing because they were reused more than once and were returned by customers for further use. On that basis, the packing fell within the statutory exception to inclusion of packing cost in assessable value under Section 4(4)(a)(i) of the Central Excise Act, 1944. The cost of such cartons was therefore not includible in assessable value. Case-Laws Central Excise Fri, 02 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88118