https://www.taxtmi.com/caselaws?id=47828 The court allowed the writ petition, quashing the appellate order, and held that the petitioner could exclude the cost of packing material from the assessable value under the Central Excise Act. The decision emphasized the importance of contractual arrangements for returnability, as evidenced by the invoice clause, in determining the applicability of the exclusion clause. en-us Tue, 23 Aug 2005 00:00:00 +0530 Sat, 31 Jul 2010 11:11:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47828 The court allowed the writ petition, quashing the appellate order, and held that the petitioner could exclude the cost of packing material from the assessable value under the Central Excise Act. The decision emphasized the importance of contractual arrangements for returnability, as evidenced by the invoice clause, in determining the applicability of the exclusion clause. Case-Laws Central Excise Tue, 23 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47828