Transport packing for sheet glass excluded from assessable value where wooden crates were not normal sale packing.

Wooden boxes or crates used only to protect sheet glass during transport were not normal packing for sale, because the goods were also sold at the factory gate without such packing. Since the packing was not a condition for marketable supply, its cost was not includible in the assessable value for central excise duty. The note that Modvat credit was taken in respect of the wooden packing had no factual basis and did not affect the valuation position.

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Issues: Whether the cost of wooden boxes or crates used for transporting sheet glass was required to be included in the assessable value for central excise duty.

Analysis: The goods were also sold at the factory gate without wooden packing, showing that such packing was not the normal packing for sale. The wooden boxes or crates were used only for safety during transport and not as a condition of marketable supply. The assumption that Modvat credit was being taken in respect of the wooden packing was found to have no factual basis.

Conclusion: The wooden boxes or crates were not normal packing, and their cost was not includible in the assessable value.

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