Jauss Polymers Ltd. vs Commissioner Of Central Excise, Meerut

The Supreme Court analyzed Section 4(4)(d)(i) of the Act, establishing that the cost of packing cannot be added to the sale price if the manufacturer does not charge for the container and the customer provides their own. The Court clarified that if the manufacturer supplies the container and charges separately, the cost must be included in the sale price unless the container is durable and returnable. The Tribunal's decision was set aside, and the demand raised was quashed, allowing the appeal.