1996 (7) TMI 269 - AT - Central Excise

Summary

The case involves a dispute over whether the cost of gunny bags should be included in the assessable value of glass bottles for excise duty assessment. The Revenue argued for inclusion, citing the necessity of packing costs, while the respondents relied on a Supreme Court ruling stating that returnable packing costs should be excluded. The Tribunal found in favor of the respondents based on a contract indicating the returnability of the gunny bags. The Revenue appeals were rejected, and the Collector's decision was upheld. (Case Citation: 1996 (7) TMI 269 - CEGAT, NEW DELHI)