https://www.taxtmi.com/caselaws?id=200764 The Tribunal held that the cost of moulds need not be included in the assessable value of glass bottles as the customers bore the cost. However, it directed the Collector to consider including packing charges in the assessable value, given the necessity of some level of packing for glass bottles due to their breakable nature. The respondent was given time to provide evidence on packing costs for the Collector to make a decision. The appeal was partially allowed, instructing the Collector to decide on packing charges based on the evidence presented. en-us Thu, 01 Apr 1999 00:00:00 +0530 Sat, 21 Apr 2018 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200764 The Tribunal held that the cost of moulds need not be included in the assessable value of glass bottles as the customers bore the cost. However, it directed the Collector to consider including packing charges in the assessable value, given the necessity of some level of packing for glass bottles due to their breakable nature. The respondent was given time to provide evidence on packing costs for the Collector to make a decision. The appeal was partially allowed, instructing the Collector to decide on packing charges based on the evidence presented. Case-Laws Central Excise Thu, 01 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200764