https://www.taxtmi.com/caselaws?id=41673 The Supreme Court upheld the petitioner's argument that packing material supplied by buyers should not be included in the assessable value of excisable goods. The Court quashed the show cause notice issued by the Assistant Collector and directed any refund application by the petitioner to be examined. The challenge to the constitutional validity of Section 4(4)(d)(i) of the Central Excise and Salt Act, 1944 was dismissed, and each party was directed to bear their own costs. en-us Wed, 23 Jan 1985 00:00:00 +0530 Sat, 05 Jun 2010 12:26:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41673 The Supreme Court upheld the petitioner's argument that packing material supplied by buyers should not be included in the assessable value of excisable goods. The Court quashed the show cause notice issued by the Assistant Collector and directed any refund application by the petitioner to be examined. The challenge to the constitutional validity of Section 4(4)(d)(i) of the Central Excise and Salt Act, 1944 was dismissed, and each party was directed to bear their own costs. Case-Laws Central Excise Wed, 23 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41673