2016 (10) TMI 383

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..... 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 - decided in favor of appellant.
Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) Shri T.C. Na .....

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..... packing materials supplied by the customer needs to be included in the value of glass bottles. We find that the issue is no more res integra as the Apex Court in the case of Hindustan Polymers 1989 (43) ELT 165 (SC) has settled the law that packing materials supplied by customer/buyer cost thereof is not includable in assessable value. Since the issue involved in this case for the period in quest .....

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