https://www.taxtmi.com/caselaws?id=42290 The Supreme Court upheld the decision of the Customs Excise and Gold (Control) Appellate Tribunal (CEGAT) in a case concerning the interpretation of Section 4(4)(d)(i) of the Central Excises and Salt Act, 1944. The Court emphasized the requirement of a contractual provision for packing material to be considered returnable by the buyer to the assessee. As there was no evidence of such an arrangement for the cartons and gunny bags in question, the Court rejected the appellant's appeal for a refund claim of Rs. 17 lakhs, affirming the Tribunal's ruling. en-us Tue, 26 Jul 1988 00:00:00 +0530 Thu, 24 Jul 2014 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42290 The Supreme Court upheld the decision of the Customs Excise and Gold (Control) Appellate Tribunal (CEGAT) in a case concerning the interpretation of Section 4(4)(d)(i) of the Central Excises and Salt Act, 1944. The Court emphasized the requirement of a contractual provision for packing material to be considered returnable by the buyer to the assessee. As there was no evidence of such an arrangement for the cartons and gunny bags in question, the Court rejected the appellant's appeal for a refund claim of Rs. 17 lakhs, affirming the Tribunal's ruling. Case-Laws Central Excise Tue, 26 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42290