Packing inclusion: ordinary wholesale packing necessary for marketability determines assessable value and attracts excise duty. Section 4(4)(d)(i) includes the cost of packing in the assessable value unless the packing is durable and returnable; the operative test is whether the packing is the condition in which the goods are ordinarily sold in the wholesale market at the factory gate. If packing is necessary to make fragile goods marketable and is the normal mode of wholesale delivery (e.g., wooden crates for large glass sheets), its cost is includible; the burden to prove exclusion rests on the assessee.