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2017 (10) TMI 1170 - AT - Central ExciseValuation - includibility - whether the cost of durable packing material supplied by the buyer can be added to the assessable value of the goods supplied by the assessee? - Held that: - the said issue is covered in favor of the assessee by the decision of this Tribunal in the matter of CCE, Indore V. Grasim Industries ltd. [2014 (4) TMI 650 - CESTAT NEW DELHI], where it was held that the testing charges of those containers would be includible in the value along with the cost of such containers if the containers are of durable and returnable nature, the amortized cost of the container including testing charges during the period of use would be includible in the assessable value - appeal allowed - decided in favor of appellant.
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