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<h1>Tribunal excludes secondary packing cost from assessable value, favoring appellant</h1> <h3>HINDUSTAN SAFETY GLASS WORKS Versus COMMISSIONER OF C. EX., ALLAHABAD</h3> The Tribunal ruled in favor of the appellant, holding that the cost of secondary packing should be excluded from the assessable value as it was for the ... Valuation - Packing The case involved the inclusion of the cost of secondary packing in the assessable value. The Tribunal decided in favor of the appellant, stating that such costs should be excluded as they were for the safety transport of goods. The appellant's appeal was allowed based on a previous decision by the Tribunal in their own case.