Excise Duty Includes Free Packing Materials from Customers as Part of Transaction Value u/s 4, Rule 6 Valuation Rules 2000.

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....Valuation - inclusion of packing material supplied by customer in assessable value - in terms of section 4 read with Rule 6 of valuation Rules, 2000, the packing material supplied free of cost by the customer is includable in the transaction value (Assessable Value) and the same will be chargeable to excise duty.....