TRIVENI GLASS LTD., ALLAHABAD vs UNION OF INDIA . — C.A. No. 1115/2000

The Supreme Court partially allowed Triveni Glass's appeal against the Allahabad High Court's decision on excise duty valuation. The Court upheld that wooden crate costs are generally includible in assessable value but ruled that where the seller's invoice contains a specific clause obligating them to accept return of crates for refund, the crates qualify as "durable and returnable packing" and their costs should be excluded from the value of glass sheets under Section 4(4)(d)(i) of the Central Excises and Salt Act, 1944. This case analysis is maintained by casestatus.in based on publicly available court records.