https://www.taxtmi.com/caselaws?id=287308 The value of packing material forms part of the assessable value for excise duty unless the packing containers are proved to be durable and returnable. Applying that principle, the Court held that the earlier view excluding wooden containers could not stand without evidence on their character, and the matter required fresh examination on that limited factual issue. The appeals succeeded and the case was remitted to the High Court to determine whether the wooden containers were durable and returnable and whether their value was deductible. en-us Thu, 20 Jul 1995 00:00:00 +0530 Thu, 09 Apr 2020 10:21:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287308 The value of packing material forms part of the assessable value for excise duty unless the packing containers are proved to be durable and returnable. Applying that principle, the Court held that the earlier view excluding wooden containers could not stand without evidence on their character, and the matter required fresh examination on that limited factual issue. The appeals succeeded and the case was remitted to the High Court to determine whether the wooden containers were durable and returnable and whether their value was deductible. Case-Laws Indian Laws Thu, 20 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287308