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of <h1>Supreme Court: Packing Costs for Fragile Goods Must Be Included in Assessable Value Per Central Excise Act Section 4.</h1> The Supreme Court ruled in favor of the Commissioner of Central Excise, Allahabad, in a case against Hindustan Safety Glass Works Ltd., concerning the inclusion of packing costs in the assessable value of goods. The court determined that the cost of wooden crates used for packing glass sheets should be included in the value of the goods for excise duty purposes. This decision was based on the fragile nature of the glass sheets, which necessitates special packing for marketability. The ruling emphasized that packing costs are includible unless the packing is durable and returnable, aligning with Section 4 of the Central Excise Act.
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