https://www.taxtmi.com/caselaws?id=350015 Durable packing material supplied by the buyer was held not to form part of the assessable value of chemicals manufactured under Chapters 28 and 38. The goods were marketable in their own right, and the packing material was not integral to making them marketable. Applying the marketability test and following prior Tribunal decisions, the value of the buyer-supplied durable packing material was excluded from assessable value. en-us Fri, 01 Sep 2017 00:00:00 +0530 Sat, 28 Oct 2017 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350015 Durable packing material supplied by the buyer was held not to form part of the assessable value of chemicals manufactured under Chapters 28 and 38. The goods were marketable in their own right, and the packing material was not integral to making them marketable. Applying the marketability test and following prior Tribunal decisions, the value of the buyer-supplied durable packing material was excluded from assessable value. Case-Laws Central Excise Fri, 01 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350015