https://www.taxtmi.com/caselaws?id=167620 The court ruled in favor of the appellants, holding that the cost of packing material supplied by customers, specifically cardboard packing, should not be included in the assessable value of metal containers under the Central Excises and Salt Act, 1944. The court determined that the cardboard packing was not integral to the manufacturing process but rather a post-manufacturing activity done for the benefit of the buyers. As such, the cost of cardboard packing was excluded from the valuation of the metal containers, providing relief to the appellants and clarifying the distinction between manufacturing-related packing and post-manufacturing services under the Act. en-us Mon, 06 Dec 1976 00:00:00 +0530 Fri, 26 Dec 2014 16:15:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167620 The court ruled in favor of the appellants, holding that the cost of packing material supplied by customers, specifically cardboard packing, should not be included in the assessable value of metal containers under the Central Excises and Salt Act, 1944. The court determined that the cardboard packing was not integral to the manufacturing process but rather a post-manufacturing activity done for the benefit of the buyers. As such, the cost of cardboard packing was excluded from the valuation of the metal containers, providing relief to the appellants and clarifying the distinction between manufacturing-related packing and post-manufacturing services under the Act. Case-Laws Central Excise Mon, 06 Dec 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167620