https://www.taxtmi.com/caselaws?id=72702 Packing cost is includible in assessable value where the outer carton is essential for marketing the goods and not merely for transport. The carton in this matter protected the food products from contamination and damage during storage, handling, and sale, so its cost formed part of valuation. An earlier approved price list did not bar a past-period demand where the approval was erroneous in law or based on incomplete consideration of material facts. Pending disputes were governed by the law as finally declared by the Supreme Court, so earlier displaced High Court views did not control the outcome. en-us Mon, 02 Feb 1987 00:00:00 +0530 Tue, 24 May 2011 14:37:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72702 Packing cost is includible in assessable value where the outer carton is essential for marketing the goods and not merely for transport. The carton in this matter protected the food products from contamination and damage during storage, handling, and sale, so its cost formed part of valuation. An earlier approved price list did not bar a past-period demand where the approval was erroneous in law or based on incomplete consideration of material facts. Pending disputes were governed by the law as finally declared by the Supreme Court, so earlier displaced High Court views did not control the outcome. Case-Laws Central Excise Mon, 02 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72702