2003 (9) TMI 87

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....he cost of cartons and labels supplied by customers is to be included in the assessable value of the plastic pet jars manufactured by the appellant. 2.The matter was carried in appeal to the Tribunal by the appellant after having suffered various orders at the hands of the Department and the Tribunal after adverting to the decision of this Court in Government of India v. Madras Rubber Factory L....

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....ymers v. Collector of Central Excise - 1989 (43) E.L.T. 165 (S.C.) this Court has clearly held that if the manufacturer asks the customer to bring his own container and does not charge anything therefor for packing, then the cost of packing cannot be added to or subtracted from the price at which the goods have been sold by the manufacturer. 4.In reply learned Senior Advocate appearing for the ....

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....iner. There will be no question of separate addition to the sale price nor can the assessee claim a deduction of the cost of packing from the sale price except where the container is a durable one and is returnable to the manufacturer. If the manufacturer supplies the drums and charges the customers separately therefor, then, under Section 4(4)(d)(i) the cost of the drums to the buyer has to be ad....