Central Excise - Non inclusion of cost of durable and returnable packing containers supplied by the customers - Regarding - Central Excise - 6/53/88-CX.1

Central Excise - Non inclusion of cost of durable and returnable packing containers supplied by the customers - Regarding F. No. 6/53/88-CX.1 Dated 16-12-1988 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Central Excise - Non inclusion of cost of durable and returnable packing containers supplied by the customers - Regarding. I am directed to refer to your letter D.O.F. No. V (11-A) 15-26/Adj/88 dated the 7th November, 1988 on the above subject and to enclose a copy of the letter dated 16-11-1988 from Director of Receipt Audit (INDT), C A.G., New Delhi in the matter intimating that Department's reply in DAP No. 47/87-88 that road tanker's cost may not be included in the assessable value of the contents has been accepted and that they (C AG) would not pursue it. 2. In view of the above, suitable directions may be issued to the field formations.