https://www.taxtmi.com/caselaws?id=40811 Packing charges for cement sold in gunny bags were excluded from assessable value because the bags were of a durable nature and were returnable by the buyer under the binding sale conditions and regulatory scheme. The Cement Control Order, invoices and circulars showed that buyers were required to preserve serviceable bags and return them to the factory or collecting agent, with refund or adjustment of the packing value. Actual return at the stage of assessment was not necessary; the relevant test was whether the packing was returnable by the buyer. On that basis, the packing cost fell within the statutory exception and was not includible for excise duty. en-us Mon, 18 Feb 1980 00:00:00 +0530 Sat, 15 May 2010 10:34:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40811 Packing charges for cement sold in gunny bags were excluded from assessable value because the bags were of a durable nature and were returnable by the buyer under the binding sale conditions and regulatory scheme. The Cement Control Order, invoices and circulars showed that buyers were required to preserve serviceable bags and return them to the factory or collecting agent, with refund or adjustment of the packing value. Actual return at the stage of assessment was not necessary; the relevant test was whether the packing was returnable by the buyer. On that basis, the packing cost fell within the statutory exception and was not includible for excise duty. Case-Laws Central Excise Mon, 18 Feb 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40811