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2003 (9) TMI 87 - SC - Central ExciseValuation (Central Excise) - Packing - whether the 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 - Held that:- if the manufacturer asks the customer to bring his own container and does not charge anything therefor, packing cost cannot be added to the price at which the goods are sold by the manufacturer - That position in law has not been eroded at all. The Tribunal was not justified in adopting the test which did not arise for consideration in the context of the facts arising in this case - decided in favour of assessee.
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