1988 (3) TMI 213

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..... ., for the Respondents. [Order per : Harish Chander, Member (J)]. - The appellants manufactured tin containers and supplied them in cartons belonging to the customer. The point of dispute in this appeal is whether the cost of such cartons would be includible in the value of the tin containers for the purpose of assessment of central excise duty under Section 4 of the Central Excises and Salt Ac .....

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..... nited Glass (supra) is, in turn, based on the judgments of the Hon'ble Gujarat & Karnataka High Courts in the cases of M/s. Alembic Industries Ltd. [1979 E.L.T. 3 444 (Guj.) : [1986 (24) E.L.T. 23 (Karnataka)]. According to these High Court judgments, the cost of the packing, which is supplied by the customer free of charge and which does not cost the manufacturer anything, cannot be included in t .....

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