https://www.taxtmi.com/caselaws?id=88516 Where packing material is supplied by the buyer, its cost is not added to assessable value, and the Tribunal applied that principle to exclude packing charges in favour of the assessee. A claimed additional amount per bottle for filling charges was also held not separately includible because the contract price was treated as a composite price covering the relevant cost elements and profit; the proposed breakdown of administrative or payroll expenses was found irrelevant. The disputed amounts were therefore excluded from assessable value, and the revenue challenge failed. en-us Wed, 21 Jan 1998 00:00:00 +0530 Mon, 19 Sep 2011 14:25:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88516 Where packing material is supplied by the buyer, its cost is not added to assessable value, and the Tribunal applied that principle to exclude packing charges in favour of the assessee. A claimed additional amount per bottle for filling charges was also held not separately includible because the contract price was treated as a composite price covering the relevant cost elements and profit; the proposed breakdown of administrative or payroll expenses was found irrelevant. The disputed amounts were therefore excluded from assessable value, and the revenue challenge failed. Case-Laws Central Excise Wed, 21 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88516