1987 (2) TMI 171

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.... Shri V.M. Doiphode, SDR, for the Respondent. [Order per: K.L. Rekhi, Member (T). - Section 4(4)(d)(i) of the Central Excises and Salt Act, 1944 requires that where the goods are delivered at the time of removal in a packed condition, their value shall include the cost of such packing except the cost of packing which is of a durable nature and is returnable by the buyer to the assessee. T....

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....een held in the said judgment that for the purpose of exclusion from assessable value of the goods, no distinction is to be made between durable packing belonging to the assessee and that belonging to the customer. Reliance of the learned representative of the department on the Supreme Court judgments : (1) 1985 (20) E.L.T. 179 (S.C.) - Empire Industries Ltd., paragraph 47 and (2) 1985 (22) ....