2011 (1) TMI 259

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....ppeal namely whether the value of packing material supplied free of cost by the buyer is includible in the assessable value of goods manufactured by the assessees, stands settled in favour of the assessees by the apex court decision in Jauss Polymers Ltd. Vs CCE Meerut [2003 (157) ELT 626 (SC)], following the earlier apex court decision in Hindustan Polymers Vs Collector [1989 (43) ELT 165 (SC)] t....