https://www.taxtmi.com/caselaws?id=203691 Free-supplied packing material is not includible in the assessable value of manufactured goods where the buyer provides the packing material at no cost. The accepted facts showed that the packing material was supplied free of cost, so there was no basis to add its value to the assessable value of the excisable goods. On that footing, the impugned order was set aside and the assessee's appeal was allowed. en-us Tue, 11 Jan 2011 00:00:00 +0530 Thu, 24 Mar 2011 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203691 Free-supplied packing material is not includible in the assessable value of manufactured goods where the buyer provides the packing material at no cost. The accepted facts showed that the packing material was supplied free of cost, so there was no basis to add its value to the assessable value of the excisable goods. On that footing, the impugned order was set aside and the assessee's appeal was allowed. Case-Laws Central Excise Tue, 11 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203691