https://www.taxtmi.com/caselaws?id=41122 The cost of glass containers used to pack food products was treated as part of the assessable value under the excise valuation provision because there was no categorical basis to treat the containers as returnable packing. Consumers would ordinarily not return such containers to traders, and the procurement of second-hand bottles for filling did not establish returnability in ordinary trade. As the goods were cleared in packed condition, the packing cost formed part of the normal price for valuation purposes, and the revision application failed. en-us Mon, 08 Aug 1977 00:00:00 +0530 Fri, 21 May 2010 11:26:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41122 The cost of glass containers used to pack food products was treated as part of the assessable value under the excise valuation provision because there was no categorical basis to treat the containers as returnable packing. Consumers would ordinarily not return such containers to traders, and the procurement of second-hand bottles for filling did not establish returnability in ordinary trade. As the goods were cleared in packed condition, the packing cost formed part of the normal price for valuation purposes, and the revision application failed. Case-Laws Central Excise Mon, 08 Aug 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41122