https://www.taxtmi.com/caselaws?id=90775 Packing cost for VAM in drums and carboys was examined on the basis of ownership and recovery of charges. Where packing containers were supplied free by buyers, their value could not be included in assessable value. The record also showed that, in some cases, the drums and carboys belonged to the assessee and no separate packing charges were recovered, but this factual position had not been properly verified. The demand therefore could not stand as framed, and the matter was remanded for fresh determination on includibility of packing cost where the containers belonged to the assessee. en-us Wed, 22 Jul 1998 00:00:00 +0530 Tue, 11 Oct 2011 13:40:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90775 Packing cost for VAM in drums and carboys was examined on the basis of ownership and recovery of charges. Where packing containers were supplied free by buyers, their value could not be included in assessable value. The record also showed that, in some cases, the drums and carboys belonged to the assessee and no separate packing charges were recovered, but this factual position had not been properly verified. The demand therefore could not stand as framed, and the matter was remanded for fresh determination on includibility of packing cost where the containers belonged to the assessee. Case-Laws Central Excise Wed, 22 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90775