https://www.taxtmi.com/circulars?id=6760 Charges for durable and returnable containers-retention/rental and maintenance/service charges-are not includible in the assessable value because container supply is ancillary to the excisable manufacture and not part of the price for manufacture. The Board accepts the judicial principle excluding container value and related charges from assessable value and withdraws earlier circulars advising inclusion; field formations are to be notified and implement this position. en-us Fri, 07 Jul 1989 00:00:00 +0530 Wed, 08 Jul 2009 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6760 Charges for durable and returnable containers-retention/rental and maintenance/service charges-are not includible in the assessable value because container supply is ancillary to the excisable manufacture and not part of the price for manufacture. The Board accepts the judicial principle excluding container value and related charges from assessable value and withdraws earlier circulars advising inclusion; field formations are to be notified and implement this position. Circulars Central Excise Fri, 07 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6760