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of <h1>Supreme Court Ruling: Secondary Packing Costs in Excise Duty Included Only If Essential for Wholesale Sales.</h1> The circular addresses the scope of the Supreme Court judgment in the case of U.O.I. v. M/s. Godfrey Phillips India Ltd., focusing on secondary packing costs in excise duty assessments. The Ministry of Finance decided to accept the Supreme Court's judgment, which determined that secondary packing costs should be included in the assessable value only if necessary for selling the product in the wholesale market at the factory gate. The ruling specifically applies to corrugated fibre board containers for cigarette packing and is not a blanket exclusion for all secondary packing types. Each case should be evaluated based on its specifics.
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