https://www.taxtmi.com/caselaws?id=46876 The Supreme Court dismissed the appeal regarding the inclusion of the cost of metal/tin containers in the assessable value of goods. The Court emphasized the importance of relevant documents like the contract and certificate of the Chartered Accountant, which were not provided. Despite the appellant's request for more time, the Court declined due to the age of the appeal and absence of crucial materials. As a result, the Court did not express any view on the legal issue, citing the lack of necessary information to address the matter adequately. en-us Wed, 14 Jan 2004 00:00:00 +0530 Mon, 28 Apr 2014 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46876 The Supreme Court dismissed the appeal regarding the inclusion of the cost of metal/tin containers in the assessable value of goods. The Court emphasized the importance of relevant documents like the contract and certificate of the Chartered Accountant, which were not provided. Despite the appellant's request for more time, the Court declined due to the age of the appeal and absence of crucial materials. As a result, the Court did not express any view on the legal issue, citing the lack of necessary information to address the matter adequately. Case-Laws Central Excise Wed, 14 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46876