https://www.taxtmi.com/caselaws?id=167026 The Tribunal dismissed the appeal, upholding the inclusion of the cost of essential packing materials in the assessable value of goods. It emphasized the requirement of an agreement for packing materials to be considered "returnable" and rejected the appellants' argument that actual return was not necessary. The Tribunal found the large containers and wooden cases used by the appellants to be primary packing essential for marketing the biscuits. The refund claim based on the Deputy Collector's order was rejected as it did not imply exclusion of non-returnable packing costs. en-us Wed, 06 Jun 1984 00:00:00 +0530 Wed, 03 Dec 2014 17:31:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167026 The Tribunal dismissed the appeal, upholding the inclusion of the cost of essential packing materials in the assessable value of goods. It emphasized the requirement of an agreement for packing materials to be considered "returnable" and rejected the appellants' argument that actual return was not necessary. The Tribunal found the large containers and wooden cases used by the appellants to be primary packing essential for marketing the biscuits. The refund claim based on the Deputy Collector's order was rejected as it did not imply exclusion of non-returnable packing costs. Case-Laws Central Excise Wed, 06 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167026