https://www.taxtmi.com/caselaws?id=328730 Buyer-supplied packing material is not includible in the assessable value for central excise valuation where the containers are provided by the customer and duty is paid on the manufactured goods price. The later amendment to Section 4 did not alter the settled principle applied by prior Supreme Court and Tribunal rulings. The relevant test remains whether the packing cost forms part of the value of the goods in the hands of the assessee; on the stated facts, the plastic container cost did not form part of that value and was excluded from assessable value. en-us Wed, 18 May 2016 00:00:00 +0530 Sat, 11 Jun 2016 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328730 Buyer-supplied packing material is not includible in the assessable value for central excise valuation where the containers are provided by the customer and duty is paid on the manufactured goods price. The later amendment to Section 4 did not alter the settled principle applied by prior Supreme Court and Tribunal rulings. The relevant test remains whether the packing cost forms part of the value of the goods in the hands of the assessee; on the stated facts, the plastic container cost did not form part of that value and was excluded from assessable value. Case-Laws Central Excise Wed, 18 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328730