https://www.taxtmi.com/caselaws?id=326174 The Supreme Court ruled that the inclusion of the value of gunny bags in the assessable value of manufactured goods is not justified unless there is a specific arrangement for the return of packing materials with an obligation on the seller to refund their value. As no such arrangement was established in this case, the Court dismissed the appeals without costs, emphasizing the lack of factual support for the appellant's claims regarding the return of gunny bags. en-us Fri, 01 Apr 2016 00:00:00 +0530 Sat, 15 Oct 2016 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326174 The Supreme Court ruled that the inclusion of the value of gunny bags in the assessable value of manufactured goods is not justified unless there is a specific arrangement for the return of packing materials with an obligation on the seller to refund their value. As no such arrangement was established in this case, the Court dismissed the appeals without costs, emphasizing the lack of factual support for the appellant's claims regarding the return of gunny bags. Case-Laws Central Excise Fri, 01 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326174