https://www.taxtmi.com/caselaws?id=73199 Packing cost incurred solely for safe transportation of metal machine parts in wooden boxes for out-station deliveries is not includible in assessable value under Section 4 of the Central Excises and Salt Act, 1944, because the goods were marketable without such packing and local sales were made in polythene bags alone. The same deduction principle applicable to gross sale price under Section 4 also applies when valuing goods under Notification No. 120/75-C.E. The transportation-related packing expense is therefore excluded from assessable value. en-us Fri, 17 Jul 1987 00:00:00 +0530 Mon, 30 May 2011 12:14:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73199 Packing cost incurred solely for safe transportation of metal machine parts in wooden boxes for out-station deliveries is not includible in assessable value under Section 4 of the Central Excises and Salt Act, 1944, because the goods were marketable without such packing and local sales were made in polythene bags alone. The same deduction principle applicable to gross sale price under Section 4 also applies when valuing goods under Notification No. 120/75-C.E. The transportation-related packing expense is therefore excluded from assessable value. Case-Laws Central Excise Fri, 17 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73199