https://www.taxtmi.com/caselaws?id=76880 Section 4 of the Central Excise Act, 1944 includes packing costs in assessable value, except durable packing returnable by the buyer. The governing test is whether the packing is ordinarily required for wholesale sale at the factory gate and whether it is necessary to make the goods marketable. Applying that test, coated fabrics sold at the factory gate in polythene bags were already in marketable form, and the additional hessian cloth was used only for transportation to up-country customers. The cost of that secondary packing is therefore not includible in the assessable value for excise duty. en-us Fri, 23 Jul 2010 00:00:00 +0530 Wed, 11 Dec 2013 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76880 Section 4 of the Central Excise Act, 1944 includes packing costs in assessable value, except durable packing returnable by the buyer. The governing test is whether the packing is ordinarily required for wholesale sale at the factory gate and whether it is necessary to make the goods marketable. Applying that test, coated fabrics sold at the factory gate in polythene bags were already in marketable form, and the additional hessian cloth was used only for transportation to up-country customers. The cost of that secondary packing is therefore not includible in the assessable value for excise duty. Case-Laws Central Excise Fri, 23 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76880