https://www.taxtmi.com/caselaws?id=376584 The Tribunal set aside the demand for inclusion of the value of durable containers supplied by customers in the assessable value for levy of central excise duty. It was held that unless ownership of durable containers by the appellant is established as additional consideration, and in the absence of invoking any other rule, the demand cannot be sustained. The appeals were allowed in favor of the appellant, emphasizing that the rules for valuation aim to determine value when the transaction value is not acceptable due to deviations from circumstances justifying such value. en-us Wed, 23 Jan 2019 00:00:00 +0530 Wed, 13 Mar 2019 07:37:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376584 The Tribunal set aside the demand for inclusion of the value of durable containers supplied by customers in the assessable value for levy of central excise duty. It was held that unless ownership of durable containers by the appellant is established as additional consideration, and in the absence of invoking any other rule, the demand cannot be sustained. The appeals were allowed in favor of the appellant, emphasizing that the rules for valuation aim to determine value when the transaction value is not acceptable due to deviations from circumstances justifying such value. Case-Laws Central Excise Wed, 23 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376584