https://www.taxtmi.com/caselaws?id=46689 The Supreme Court ruled in favor of the appellant, holding that the cost of cartons and labels supplied by customers should not be included in the assessable value of plastic pet jars manufactured by the appellant. The Court found that the Tribunal's reliance on a previous decision was unwarranted and emphasized the precedent set in another case, stating that if the manufacturer did not charge the customer for packing, the packing cost should not be added to the sale price. The Court set aside the Tribunal's order and quashed the demand raised, allowing the appeal. en-us Thu, 18 Sep 2003 00:00:00 +0530 Tue, 29 Apr 2014 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46689 The Supreme Court ruled in favor of the appellant, holding that the cost of cartons and labels supplied by customers should not be included in the assessable value of plastic pet jars manufactured by the appellant. The Court found that the Tribunal's reliance on a previous decision was unwarranted and emphasized the precedent set in another case, stating that if the manufacturer did not charge the customer for packing, the packing cost should not be added to the sale price. The Court set aside the Tribunal's order and quashed the demand raised, allowing the appeal. Case-Laws Central Excise Thu, 18 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46689