https://www.taxtmi.com/caselaws?id=74039 Corrugated carton packing cost for refrigerators is includible in assessable value only if the packing is necessary to place the goods in the condition in which they are generally sold in the wholesale market at the factory gate. The existing record did not clearly establish whether the cartons were merely transport packing or part of the sale packing, and the lower authorities had not made adequate factual findings on the nature of the packing. Because the material facts were incomplete, the question of includibility could not be finally determined and the appellate order was set aside, with the matter remitted for de novo adjudication on proper facts. en-us Wed, 26 Oct 1988 00:00:00 +0530 Mon, 06 Jun 2011 12:38:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74039 Corrugated carton packing cost for refrigerators is includible in assessable value only if the packing is necessary to place the goods in the condition in which they are generally sold in the wholesale market at the factory gate. The existing record did not clearly establish whether the cartons were merely transport packing or part of the sale packing, and the lower authorities had not made adequate factual findings on the nature of the packing. Because the material facts were incomplete, the question of includibility could not be finally determined and the appellate order was set aside, with the matter remitted for de novo adjudication on proper facts. Case-Laws Central Excise Wed, 26 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74039