https://www.taxtmi.com/caselaws?id=88353 The Appellate Tribunal CEGAT, New Delhi upheld the Collector of Central Excise (Appeals)'s decision regarding the valuation of clearances for excise duty. The Tribunal affirmed that the cost of non-returnable packing material, including metal containers, should be included in the valuation under Section 4 of the Central Excise Act, 1944, unless the packing material is durable and returnable. It clarified that the exemption for metal containers under Notification No. 34/83-C.E. only applies to the net value of goods and does not impact the small scale exemption calculation. The Tribunal dismissed both appeals, emphasizing the importance of considering the nature of packing material in determining the assessable value for excise duty. en-us Fri, 06 Mar 1998 00:00:00 +0530 Sat, 17 Sep 2011 13:19:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88353 The Appellate Tribunal CEGAT, New Delhi upheld the Collector of Central Excise (Appeals)'s decision regarding the valuation of clearances for excise duty. The Tribunal affirmed that the cost of non-returnable packing material, including metal containers, should be included in the valuation under Section 4 of the Central Excise Act, 1944, unless the packing material is durable and returnable. It clarified that the exemption for metal containers under Notification No. 34/83-C.E. only applies to the net value of goods and does not impact the small scale exemption calculation. The Tribunal dismissed both appeals, emphasizing the importance of considering the nature of packing material in determining the assessable value for excise duty. Case-Laws Central Excise Fri, 06 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88353