Assessable value of packing material required fresh factual examination; matter remanded for reconsideration on appellants' data.

The value of corrugated or wooden packing was considered includible in assessable value only if the factual position on the packing used during the relevant period supported that conclusion. Where the Commissioner (Appeals) declined to examine the appellants' data on the ground that the point had not been raised earlier, the omission of that material warranted further scrutiny. The orders were set aside and the matter was remanded to the original authority for fresh consideration on the basis of the appellants' data for the relevant years.

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Issues: Whether the value of corrugated or wooden packing was liable to be added to the assessable value, and whether the matter required fresh consideration on the basis of the appellants' data for the relevant years.

Analysis: The Commissioner (Appeals) had declined to examine the appellants' submissions regarding the nature of packing used during the relevant period on the ground that the point had not been raised before the lower authorities. The record showed that, if the appellants' statement regarding the packing used was correct, they could contend that the value of such packing was not includible in the assessable value. The omitted factual material therefore required examination by the original authority.

Conclusion: The orders under challenge were set aside and the matter was remanded to the original authority for fresh consideration on the basis of the data produced by the appellants.

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