https://www.taxtmi.com/caselaws?id=221187 The Tribunal upheld the lower court's ruling, dismissing the appeal regarding the inclusion of the cost of labels supplied by customers in the assessable value of plastic containers manufactured by the respondent. Relying on the precedent set by a previous Supreme Court decision in Jauss Polymers Ltd. vs CCE, Meerut, the Tribunal rejected the Revenue's argument based on Burn Standard Co Ltd. vs Union of India. By aligning with the Jauss Polymers case, the Tribunal ensured consistency in the interpretation and application of relevant legal principles in similar cases, ultimately maintaining the integrity and coherence of the legal framework governing such matters. en-us Tue, 28 Aug 2012 00:00:00 +0530 Sat, 19 Jan 2013 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221187 The Tribunal upheld the lower court's ruling, dismissing the appeal regarding the inclusion of the cost of labels supplied by customers in the assessable value of plastic containers manufactured by the respondent. Relying on the precedent set by a previous Supreme Court decision in Jauss Polymers Ltd. vs CCE, Meerut, the Tribunal rejected the Revenue's argument based on Burn Standard Co Ltd. vs Union of India. By aligning with the Jauss Polymers case, the Tribunal ensured consistency in the interpretation and application of relevant legal principles in similar cases, ultimately maintaining the integrity and coherence of the legal framework governing such matters. Case-Laws Central Excise Tue, 28 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221187