Secondary packing exclusion: limited to packing necessary for sale; each case must be examined on its merits. The Ministry accepts the Supreme Court judgment in Godfrey Phillips but limits its scope: only secondary packing necessary to put the excisable article in the condition in which it is generally sold in the wholesale market at the factory gate may be included in value; corrugated fibreboard containers for cigarette transit damage were treated as not necessary and the ruling is confined to that packing type. Each claimed secondary packing must be examined on merits considering commodity nature and marketing practice.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Secondary packing exclusion: limited to packing necessary for sale; each case must be examined on its merits.
The Ministry accepts the Supreme Court judgment in Godfrey Phillips but limits its scope: only secondary packing necessary to put the excisable article in the condition in which it is generally sold in the wholesale market at the factory gate may be included in value; corrugated fibreboard containers for cigarette transit damage were treated as not necessary and the ruling is confined to that packing type. Each claimed secondary packing must be examined on merits considering commodity nature and marketing practice.
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