Secondary packing cost excluded from assessable value where wholesale clearance occurred in polybags, not cardboard cartons.

Secondary packing costs for cardboard cartons were not required to be included in the assessable value of glucose biscuits cleared in wholesale at the factory gate, because the record showed the goods were marketed in sizeable quantity only in polybags without cardboard boxes. That factual finding was not displaced by any contrary evidence, and the exclusion of the disputed packing cost was therefore upheld.

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Issues: Whether the cost of secondary packing in the form of cardboard cartons was required to be included in the assessable value of glucose biscuits cleared in wholesale at the factory gate.

Analysis: The finding of the Collector (Appeals) that glucose biscuits were being marketed in wholesale at the factory gate in sizeable quantity only in polybags, without cardboard boxes, was treated as a finding of fact based on the record. No contrary evidence was produced to dislodge that finding. In the absence of such evidence, the order reversing inclusion of the disputed packing cost was held to be correct.

Conclusion: The cost of secondary packing was not required to be added to the assessable value.

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