1996 (7) TMI 269

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....a, Advocate, for the Respondents. [Order per : Shiben K. Dhar, Member (T)]. -  These two Revenue appeals are filed against the Order-in-Appeal dated 16th October, 1986 of Collector of Central Excise (Appeals), Bombay. 2. The issue that falls for determination is whether the cost of gunny bags claimed to be durable and returnable is includible in the assessable value of glass bot....

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....he assessable value of the products. 5. We have heard both sides. 6. The Hon'ble Apex Court in the case of Mahalakshmi Glass Works Pvt. Ltd. held that packing must be one which is returnable by the buyer to the assessee and obviously that must be under an arrangement between the buyer and the assessee. It is not the physical capability of the packing to be returned which is determi....