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2016 (10) TMI 383 - CESTAT MUMBAI

2016 (10) TMI 383 - CESTAT MUMBAI - TMI - Valuation - glass bottles - Central Excise Duty discharged on assessable value - whether packing material to be included in the assesssable value? - Held that: - the issue is no more res integra as the Apex Court in the case of HINDUSTAN POLYMERS Versus COLLECTOR OF C. EX. [1989 (8) TMI 77 - SUPREME COURT OF INDIA] has settled the law that packing materials supplied by customer/buyer, cost thereof is not includable in assessable value - appeal allowed - .....

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l is regarding the valuation of the finished products manufactured and cleared by the appellant. Appellants are engaged in the manufacturing of glass bottles and discharge Central Excise duty on the assessable value. During the period in question, buyer of appellant for their requirement of the industry, used to supply packaging materials on the ground that the packing undertaken by the appellant was unsuitable. Revenue is of the view that the cost of such packing materials supplied by the custo .....

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