https://www.taxtmi.com/circulars?id=6747 The exclusion of durable packing from assessable value applies only where the packing is returnable by the buyer to the assessee under an arrangement between buyer and seller; physical capability alone is insufficient. The Board directs collectors to review pending court cases and appeals in light of this principle and take action to pursue or withdraw cases accordingly. en-us Mon, 31 Jul 1989 00:00:00 +0530 Mon, 06 Jul 2009 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6747 The exclusion of durable packing from assessable value applies only where the packing is returnable by the buyer to the assessee under an arrangement between buyer and seller; physical capability alone is insufficient. The Board directs collectors to review pending court cases and appeals in light of this principle and take action to pursue or withdraw cases accordingly. Circulars Central Excise Mon, 31 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6747