https://www.taxtmi.com/caselaws?id=41088 The Government upheld the order-in-appeal and dropped the review proceedings, ruling that the value of durable packing supplied by customers, specifically in the case of cyclohexanone, should not be included in the assessable value. They emphasized that the exclusion of packing charges was justified under Section 4(4)(d)(i) of the Central Excises and Salt Act, 1944, and referenced Notification No. 313/77 to support their decision. en-us Wed, 09 Sep 1981 00:00:00 +0530 Fri, 21 May 2010 10:14:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41088 The Government upheld the order-in-appeal and dropped the review proceedings, ruling that the value of durable packing supplied by customers, specifically in the case of cyclohexanone, should not be included in the assessable value. They emphasized that the exclusion of packing charges was justified under Section 4(4)(d)(i) of the Central Excises and Salt Act, 1944, and referenced Notification No. 313/77 to support their decision. Case-Laws Central Excise Wed, 09 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41088