https://www.taxtmi.com/caselaws?id=333363 Buyer-supplied packing material is not includible in the assessable value of glass bottles for central excise valuation when the manufacturer's own packing was unsuitable. The Tribunal noted that the issue was already settled by the Supreme Court and applied that principle to exclude the cost of the packing materials supplied by the customer. The valuation demand was therefore rejected, the impugned order was set aside, and the appeal was allowed with consequential relief. en-us Thu, 25 Aug 2016 00:00:00 +0530 Wed, 12 Oct 2016 15:15:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333363 Buyer-supplied packing material is not includible in the assessable value of glass bottles for central excise valuation when the manufacturer's own packing was unsuitable. The Tribunal noted that the issue was already settled by the Supreme Court and applied that principle to exclude the cost of the packing materials supplied by the customer. The valuation demand was therefore rejected, the impugned order was set aside, and the appeal was allowed with consequential relief. Case-Laws Central Excise Thu, 25 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333363