Packing materials supplied free: survey seeks details where buyers provide packing and assessees claim assessable value deductions. Survey seeks particulars where buyers supply packing materials free and assessees claim deductions in declaring assessable value. Collectorates must submit the proforma within one month, supplying manufacturer name and address, commodity and tariff heading, nature and cost of usual packing, description and approximate cost of packing supplied by buyers per unit of final product, number and proportion of buyers supplying packing, any relationship between buyer and assessee, and remarks.