https://www.taxtmi.com/caselaws?id=249576 Barrels supplied by customers and used repeatedly were treated as prima facie customer-supplied or durable, returnable packing materials, so their value may not form part of the assessable value of liquid glucose. Relying on Tata Chemicals Ltd. v. CCE, the Tribunal found a strong interim case for exclusion of such packing material value from duty computation and, on that basis, waived the pre-deposit requirement and stayed recovery pending appeal. en-us Mon, 20 Jan 2014 00:00:00 +0530 Tue, 18 Nov 2014 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249576 Barrels supplied by customers and used repeatedly were treated as prima facie customer-supplied or durable, returnable packing materials, so their value may not form part of the assessable value of liquid glucose. Relying on Tata Chemicals Ltd. v. CCE, the Tribunal found a strong interim case for exclusion of such packing material value from duty computation and, on that basis, waived the pre-deposit requirement and stayed recovery pending appeal. Case-Laws Central Excise Mon, 20 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249576