Transport securing material excluded from assessable value when used only for safe railway despatch, not as packing.

Wire ropes used only to secure steel plates during railway despatch, and not as packing material, were held not to form part of the assessable value of the goods. The Tribunal treated the issue as covered by its earlier decision on an identical question and applied the principle that material used solely for transport safety or compliance with railway requirements is outside assessable value where it is not part of packing.

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Issues: Whether the cost of wire ropes used for tying steel plates during railway despatch is includible in the assessable value of the steel plates.

Analysis: The wire ropes were used only to secure the goods during transport in accordance with railway requirements and not as packing material for the goods. The issue was treated as covered by the Tribunal's earlier decision on an identical question.

Conclusion: The cost of the wire ropes was not includible in the assessable value, and the appeals were allowed with consequential relief to the appellants.

Ratio Decidendi: Material used only to secure goods during transport, and not as packing material, is not includible in the assessable value of the goods.

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