2013 (2) TMI 592

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..... 2003 (9) TMI 87 - SUPREME COURT OF INDIA) that if the manufacturer asks the customer to bring his own container and does not charge anything therefor, packing cost cannot be added to the price at which the goods are sold by the manufacturer - Decides against Revenue. - E/1695/04 and E/CO-654/04 - A/843-844/12/EB/C-II - Dated:- 28-8-2012 - S.S. Kang And Sahab Singh, JJ. Appellant Rep b .....

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..... labels is to be added in the assessable value of the finished goods. Revenue relied upon the decision of the Hon'ble Supreme Court in the case of Burn Standard Co Ltd. vs Union of India reported in 1992 *60) ELT 671 (SC). The contention of the Revenue is that the value of free supply of items is to be included in the assessable value of the finished goods. 3. We find that the issue whether the .....

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