https://www.taxtmi.com/caselaws?id=100421 Buyer-supplied packing material was treated as outside the assessee's assessable value under central excise valuation, because only the cost incurred by the assessee formed part of value under Section 4(4)(d)(i). The cost of packing supplied by the buyer therefore was not includible, regardless of durability or returnability. Non-compliance with Chapter X procedure was held to be procedural and not, by itself, fatal to the benefit of Notification No. 217/86-C.E. The remand order was set aside and the non-inclusion of packing cost was restored. en-us Mon, 17 Sep 2001 00:00:00 +0530 Wed, 01 Feb 2012 15:21:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100421 Buyer-supplied packing material was treated as outside the assessee's assessable value under central excise valuation, because only the cost incurred by the assessee formed part of value under Section 4(4)(d)(i). The cost of packing supplied by the buyer therefore was not includible, regardless of durability or returnability. Non-compliance with Chapter X procedure was held to be procedural and not, by itself, fatal to the benefit of Notification No. 217/86-C.E. The remand order was set aside and the non-inclusion of packing cost was restored. Case-Laws Central Excise Mon, 17 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100421