https://www.taxtmi.com/caselaws?id=41003 The court dismissed the writ petition, ruling against the petitioner's claims for a refund of excise duty paid on metal containers and the exclusion of their value from the assessable value of finished products. The court held that the value of metal containers should be part of the assessable value of the product they contain, as they contribute to the marketability of the finished products. The court emphasized that metal containers do not warrant a refund or exemption from excise duty when used for packaging finished products. en-us Fri, 20 Feb 1981 00:00:00 +0530 Wed, 19 May 2010 16:32:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41003 The court dismissed the writ petition, ruling against the petitioner's claims for a refund of excise duty paid on metal containers and the exclusion of their value from the assessable value of finished products. The court held that the value of metal containers should be part of the assessable value of the product they contain, as they contribute to the marketability of the finished products. The court emphasized that metal containers do not warrant a refund or exemption from excise duty when used for packaging finished products. Case-Laws Central Excise Fri, 20 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41003