2004 (1) TMI 76

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....metal/tin containers used in packing of manufactured goods, viz. vegetable products is includible in the assessable value of the goods. The contention of the learned senior counsel for the appellant is that the security deposit equivalent to the cost of the said packing material has been collected and there was no occasion on which the durable packing materials were returned and security deposit r....

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....ugh in fact has not been returned, the value thereof cannot be included in the assessable value." 3. The Tribunal has not referred to any decided cases wherein the proposition enunciated by it was laid down specifically. Be that as it may, for the purpose of appreciating the controversy at issue, we feel that a perusal of the relevant documents which were placed before the concerned authorities....