https://www.taxtmi.com/caselaws?id=40557 Charges recovered for durable and returnable containers are deductible from assessable value when they are actually recovered from buyers; the fact that recovery is made in instalments or on an equated basis does not alter their deductible character. Because the drums were found to be durable and returnable, the amounts recovered in respect of them could not be included in the assessable value, and the disallowance was unsustainable. en-us Wed, 22 Nov 1978 00:00:00 +0530 Wed, 09 Feb 2011 09:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40557 Charges recovered for durable and returnable containers are deductible from assessable value when they are actually recovered from buyers; the fact that recovery is made in instalments or on an equated basis does not alter their deductible character. Because the drums were found to be durable and returnable, the amounts recovered in respect of them could not be included in the assessable value, and the disallowance was unsustainable. Case-Laws Central Excise Wed, 22 Nov 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40557