https://www.taxtmi.com/caselaws?id=170412 Free supply of packing material by buyers, when connected with the sale of excisable goods, was treated as prima facie indirect consideration and therefore includible in the assessable value for excise valuation. The Tribunal applied the valuation rules to hold that the value of packing material used in relation to production and clearance could support inclusion where the buyer's free supply effectively reduced the price charged by the assessee. Authorities cited by the assessee were distinguished on facts. On interim relief, the Tribunal found no basis for complete waiver of pre-deposit and required a partial pre-deposit pending disposal of the appeal. en-us Fri, 11 Mar 2011 00:00:00 +0530 Wed, 27 May 2015 12:02:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170412 Free supply of packing material by buyers, when connected with the sale of excisable goods, was treated as prima facie indirect consideration and therefore includible in the assessable value for excise valuation. The Tribunal applied the valuation rules to hold that the value of packing material used in relation to production and clearance could support inclusion where the buyer's free supply effectively reduced the price charged by the assessee. Authorities cited by the assessee were distinguished on facts. On interim relief, the Tribunal found no basis for complete waiver of pre-deposit and required a partial pre-deposit pending disposal of the appeal. Case-Laws Central Excise Fri, 11 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170412