2014 (7) TMI 612

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..... repeatedly used. As the barrels are supplied by the customers, therefore the value of the barrels is not to be included in the assessable value. In the alternative, the contention is that the barrels are durable and returnable packing materials and are repeatedly used, therefore the value is not to be added to the assessable value of the final product - Following decision of Tata Chemicals Ltd. v .....

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..... the barrels are repeatedly used. As the barrels are supplied by the customers, therefore the value of the barrels is not to be included in the assessable value. In the alternative, the contention is that the barrels are durable and returnable packing materials and are repeatedly used, therefore the value is not to be added to the assessable value of the final product. 4. We find that in view o .....

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