Special transportation packing cost excluded from assessable value where separately charged and used only for outstation deliveries.

Corrugated cardboard and dealwood packing used only for outstation deliveries of air coolers was treated as special packing for safe transportation, not ordinary packing forming part of valuation. Because the goods were sold locally in alkathene packing and the additional packing cost was separately charged in invoices, that extra packing cost was held not includible in the assessable value under section 4 of the Central Excises and Salt Act, 1944. The revision was allowed.

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Issues: Whether the cost of corrugated cardboard/dealwood packing used only for outstation sales of air coolers was includible in the assessable value under section 4 of the Central Excises and Salt Act, 1944.

Analysis: The goods were sold locally in alkathene packing, while the additional corrugated cardboard/dealwood packing was used only for outstation deliveries and its cost was separately charged in the invoices. On these facts, the additional packing was treated as special packing done for safe transportation and not as part of the ordinary packing forming the basis of valuation.

Conclusion: The cost of the corrugated cardboard/dealwood packing was not includible in the assessable value of the air coolers, and the revision was allowed.

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