https://www.taxtmi.com/caselaws?id=248051 The Tribunal upheld the Order-in-Original dropping the excise duty demand on the differential value of goods cleared in gunny bags and plastic crates. The exclusion of the cost of durable and returnable packing from the assessable value was deemed in line with Section 4(4)(d) of the Central Excise Act. The Revenue's appeal was dismissed for lacking substance. en-us Fri, 21 Mar 2014 00:00:00 +0530 Tue, 18 Nov 2014 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248051 The Tribunal upheld the Order-in-Original dropping the excise duty demand on the differential value of goods cleared in gunny bags and plastic crates. The exclusion of the cost of durable and returnable packing from the assessable value was deemed in line with Section 4(4)(d) of the Central Excise Act. The Revenue's appeal was dismissed for lacking substance. Case-Laws Central Excise Fri, 21 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248051