https://www.taxtmi.com/caselaws?id=42629 For central excise valuation, post-manufacturing expenses and profits cannot be deducted from the composite price of vanaspati where the governing valuation principle treats that price as assessable value. The cost of tin containers is excludible only if the assessee establishes that the packing is both durable and returnable within the statutory meaning. A plea unsupported by pleadings, correspondence, or evidence that buyers could return the containers does not satisfy this condition. The disputed elements therefore remain included in assessable value, leaving the related demand undisturbed. en-us Tue, 07 Aug 1984 00:00:00 +0530 Sat, 12 Jun 2010 13:07:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42629 For central excise valuation, post-manufacturing expenses and profits cannot be deducted from the composite price of vanaspati where the governing valuation principle treats that price as assessable value. The cost of tin containers is excludible only if the assessee establishes that the packing is both durable and returnable within the statutory meaning. A plea unsupported by pleadings, correspondence, or evidence that buyers could return the containers does not satisfy this condition. The disputed elements therefore remain included in assessable value, leaving the related demand undisturbed. Case-Laws Central Excise Tue, 07 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42629