https://www.taxtmi.com/caselaws?id=89156 The Tribunal affirmed the decision of the Collector (Appeals) in a case concerning the inclusion of the cost of glass jars in the assessable value of a product under the Central Excise Act, 1944. The appellants' claim for a discount on the jars used for packaging was rejected, emphasizing that both durability and returnability are necessary for packaging to qualify for an abatement. The Tribunal upheld the decision to include the cost of the glass jars in the assessable value, citing legal principles and precedents established by the Hon'ble Supreme Court. en-us Fri, 07 Aug 1998 00:00:00 +0530 Fri, 23 Sep 2011 17:41:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89156 The Tribunal affirmed the decision of the Collector (Appeals) in a case concerning the inclusion of the cost of glass jars in the assessable value of a product under the Central Excise Act, 1944. The appellants' claim for a discount on the jars used for packaging was rejected, emphasizing that both durability and returnability are necessary for packaging to qualify for an abatement. The Tribunal upheld the decision to include the cost of the glass jars in the assessable value, citing legal principles and precedents established by the Hon'ble Supreme Court. Case-Laws Central Excise Fri, 07 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89156