Post-clearance blister packing cost excluded from camera assessable value because packing was done away from the factory after removal.

Blister packing carried out after clearance of cameras from the factory and at another premises was not part of the assessable value because the goods had already been removed without such packing. Since the packing cost was not incurred at the time of clearance, it could not be added to valuation. The question whether the later blister packing amounted to manufacture was not material on the stated facts and did not form the basis of the order.

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Issues: Whether the cost of blister packing done after clearance of the camera from the factory was includible in the assessable value of the camera.

Analysis: The camera was cleared from the factory without blister packing, and the packing was undertaken at another premises away from the factory. On these facts, the packing cost had not formed part of the value at the time of clearance. The question whether such packing amounted to manufacture was not ative on the facts of the case and was not the basis of the impugned order.

Conclusion: The cost of blister packing was not includible in the assessable value, and the appeal succeeded.

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