https://www.taxtmi.com/caselaws?id=110653 The Tribunal granted the waiver of pre-deposit of duty and penalty in a case concerning the inclusion of the cost of corrugated cartons in the assessable value of talcum powder. The appellants successfully argued that the containers used were durable and returnable, supported by the purchase order and agreement. The Tribunal, considering previous decisions, ruled in favor of the appellants, stating that the cost of such containers should not be included in the assessable value. As a result, the requirement of pre-deposit was waived, and recovery pending appeal was stayed. en-us Wed, 14 Jan 2004 00:00:00 +0530 Wed, 18 Apr 2012 10:24:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110653 The Tribunal granted the waiver of pre-deposit of duty and penalty in a case concerning the inclusion of the cost of corrugated cartons in the assessable value of talcum powder. The appellants successfully argued that the containers used were durable and returnable, supported by the purchase order and agreement. The Tribunal, considering previous decisions, ruled in favor of the appellants, stating that the cost of such containers should not be included in the assessable value. As a result, the requirement of pre-deposit was waived, and recovery pending appeal was stayed. Case-Laws Central Excise Wed, 14 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110653