Cost of Corrugated Boxes supplied Free of Cost Includible in Transaction Value

Karia Can Co Limited Vs C.C.E. & S.T. (CESTAT Ahmedabad)

CESTAT held that the cost of corrugated boxes supplied free of cost by the buyers to the appellant is includible in the transaction value of the metal containers manufactured and supplied by the appellant as per the provision of Section 4 of the Central Excise Act, 1944 and rules made thereunder. We also find that the matter is no longer res-integra as this tribunal in the appellant’s own case has already decided the issue against them and has held that the cost

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