Supreme Court rules carton costs excluded from assessable value for excise duty; Hindustan Safety Glass test inapplicable.

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....Valuation of goods - Inclusion of cost of cartons in the assessable value of the final product - test laid down in the aforesaid judgment in the case of Hindustan Safety Glass Works Ltd. [1985 (9) TMI 90 - SUPREME COURT OF INDIA] would not be applicable. - SC....