https://www.taxtmi.com/caselaws?id=116141 The Tribunal dismissed the Revenue's appeal, affirming that the cost of durable and returnable containers should not be included in the assessable value of biscuits. The decision was based on the established factual position and lack of evidence challenging the containers' durability and returnability. The Tribunal upheld the Commissioner's decision, maintaining consistency with past arrangements and legal principles on assessable value. en-us Mon, 21 Feb 2005 00:00:00 +0530 Thu, 07 Jun 2012 15:49:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116141 The Tribunal dismissed the Revenue's appeal, affirming that the cost of durable and returnable containers should not be included in the assessable value of biscuits. The decision was based on the established factual position and lack of evidence challenging the containers' durability and returnability. The Tribunal upheld the Commissioner's decision, maintaining consistency with past arrangements and legal principles on assessable value. Case-Laws Central Excise Mon, 21 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116141