https://www.taxtmi.com/caselaws?id=41659 Buyer-supplied gas cylinders that remained the buyer's property were not part of the manufacturer's packing cost and could not be added to the assessable value of the gas for excise duty. The assessable value under section 4(d)(i) was confined to the goods actually sold, here the gas alone, so duty was to be computed on that basis under Item 14H. A later notification on durable packing did not alter this position where the cost of the buyer-owned cylinders was otherwise not includible in the excisable value. The direction to proceed on provisional assessment by including cylinder cost was therefore unsustainable. en-us Mon, 04 Jul 1983 00:00:00 +0530 Sat, 05 Jun 2010 11:57:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41659 Buyer-supplied gas cylinders that remained the buyer's property were not part of the manufacturer's packing cost and could not be added to the assessable value of the gas for excise duty. The assessable value under section 4(d)(i) was confined to the goods actually sold, here the gas alone, so duty was to be computed on that basis under Item 14H. A later notification on durable packing did not alter this position where the cost of the buyer-owned cylinders was otherwise not includible in the excisable value. The direction to proceed on provisional assessment by including cylinder cost was therefore unsustainable. Case-Laws Central Excise Mon, 04 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41659