Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (2) TMI 592 - CESTAT MUMBAIValuation - Inclusion in assessable value - Whether the cost of label supplied by the customers is to be included in the assessable value of the plastic containers - labels receive free of cost from their customers - Held that:- Following the decision in case of JAUSS POLYMERS LTD. (2003 (9) TMI 87 - SUPREME COURT OF INDIA) 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 - Decides against Revenue.
|