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2016 (12) TMI 585 - CESTAT ALLAHABADValuation - durable and returnable packing includible in the assessable value or not? - Held that: - Prior to 01.07.2000, the amount recovered on durable and returnable packing was deductable from value. Therefore, we modify the Order-in-Appeal dated 28.11.2005 to the extent that on reconsideration, original Authority shall not impose any penalty and Original authority shall allow the deduction of amount recovered by the appellant towards durable and returnable packing for the period upto 01.07.2000 and as directed by first appellate authority also examine the issue of extending the benefits of SSI exemption and re-determine the duty payable by the appellant - appeal allowed - decided in favor of appellant.
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