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of <h1>Supreme Court rules packing materials cost not included in assessable value</h1> <h3>Commissioner Versus Universal Electrodes (P) Ltd.</h3> Commissioner Versus Universal Electrodes (P) Ltd. - 2008 (229) E.L.T. A183 (SC) The Supreme Court considered whether the cost of wooden cases/cardboard boxes for packing electrodes should be included in the assessable value of goods. The Tribunal ruled in favor of the assessee, stating that the packing was necessary for transportation and marketing. The revenue did not dispute this and the Court dismissed the appeals, citing previous decisions.
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