https://www.taxtmi.com/caselaws?id=335940 Amounts recovered towards durable and returnable packing were treated as excludible from assessable value for the period prior to 01.07.2000, so the assessee was entitled to that deduction. Penalty was not sustainable on the recorded facts and was set aside. The duty position also required fresh determination after examining the assessee's entitlement to SSI exemption, with recalculation directed accordingly. en-us Tue, 07 Jun 2016 00:00:00 +0530 Tue, 13 Dec 2016 11:24:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335940 Amounts recovered towards durable and returnable packing were treated as excludible from assessable value for the period prior to 01.07.2000, so the assessee was entitled to that deduction. Penalty was not sustainable on the recorded facts and was set aside. The duty position also required fresh determination after examining the assessee's entitlement to SSI exemption, with recalculation directed accordingly. Case-Laws Central Excise Tue, 07 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335940