https://www.taxtmi.com/caselaws?id=3964 The tribunal upheld a duty demand of Rs.3,18,000/- on appellants for containers cleared during 1993-94 to 1995-96, including the cost of packing materials supplied by a third party. The tribunal found the packing materials integral to the final product, canisters, and not durable or returnable, thus subject to inclusion in the assessable value per the Central Excise Act, 1944. The extended limitation period applied due to non-disclosure by appellants, leading to a dismissal of the appeal and confirmation of the duty demand. The case underscores the importance of accurate disclosure and compliance with valuation requirements. en-us Tue, 20 Nov 2007 00:00:00 +0530 Tue, 13 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3964 The tribunal upheld a duty demand of Rs.3,18,000/- on appellants for containers cleared during 1993-94 to 1995-96, including the cost of packing materials supplied by a third party. The tribunal found the packing materials integral to the final product, canisters, and not durable or returnable, thus subject to inclusion in the assessable value per the Central Excise Act, 1944. The extended limitation period applied due to non-disclosure by appellants, leading to a dismissal of the appeal and confirmation of the duty demand. The case underscores the importance of accurate disclosure and compliance with valuation requirements. Case-Laws Central Excise Tue, 20 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3964