https://www.taxtmi.com/caselaws?id=92061 The Tribunal held that the inclusion of gunny bags in the assessable value was improper as the issue had been settled previously and not appealed by the Revenue. For carton boxes, the Tribunal remanded the matter for a fresh decision, emphasizing that durability and returnability depend on agreements between buyers and sellers. P.C. Jain concurred, stating that the non-inclusion of gunny bag expenses was final and the carton packing issue should be decided based on Supreme Court judgments. The appeals were disposed of with directions for a new decision on the inclusion of carton box packing costs in the assessable value. en-us Fri, 20 Nov 1998 00:00:00 +0530 Mon, 24 Oct 2011 13:09:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92061 The Tribunal held that the inclusion of gunny bags in the assessable value was improper as the issue had been settled previously and not appealed by the Revenue. For carton boxes, the Tribunal remanded the matter for a fresh decision, emphasizing that durability and returnability depend on agreements between buyers and sellers. P.C. Jain concurred, stating that the non-inclusion of gunny bag expenses was final and the carton packing issue should be decided based on Supreme Court judgments. The appeals were disposed of with directions for a new decision on the inclusion of carton box packing costs in the assessable value. Case-Laws Customs Fri, 20 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92061