2013 (12) TMI 693

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..... ermined as cleared without separating contents from containers – Following Hindustan Polymers v. CCE [1989 (8) TMI 77 - SUPREME COURT OF INDIA] relates to the period prior to 30th June, 2000 - Thereafter the value of packaging material is required to be included in the assessable value - This calls for re-computation of demand arising after 30th June, 2000 including packaging material – Thus, the .....

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..... traded in containers/packaged material and not separable from contents to make such goods marketable, assessable value of the same shall be determined as cleared without separating contents from containers. Enactment of transaction value brings difference to the present case whereby the appellant is unable to gain from the ratio laid down by Hon ble Supreme Court in the case of Hindustan Polymers .....

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