https://www.taxtmi.com/caselaws?id=80913 The Tribunal dismissed the appeal, ruling that the cost of wooden crates used for packing Internal Combustion engines should be included in the valuation of the goods. The decision was based on the principle that the packing in which goods are sold in wholesale trade should be considered in the value, despite the unique packing method of engines. The Tribunal emphasized the necessity of including packing costs for protection and transportation purposes, ultimately upholding the inclusion of wooden crate costs in the valuation. en-us Tue, 30 Oct 1990 00:00:00 +0530 Tue, 21 Jun 2011 12:12:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80913 The Tribunal dismissed the appeal, ruling that the cost of wooden crates used for packing Internal Combustion engines should be included in the valuation of the goods. The decision was based on the principle that the packing in which goods are sold in wholesale trade should be considered in the value, despite the unique packing method of engines. The Tribunal emphasized the necessity of including packing costs for protection and transportation purposes, ultimately upholding the inclusion of wooden crate costs in the valuation. Case-Laws Central Excise Tue, 30 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80913