https://www.taxtmi.com/caselaws?id=83595 Where goods are sold directly to consumers, valuation may be redetermined by deducing a notional wholesale price from the retail price under Rule 6(a) after suitable deductions for trade discounts and related elements; the matter was remanded because the record did not show that this exercise had been properly carried out. Packing cost is includible only if the packing is necessary to make the goods marketable, and not if it is primarily for transit protection; the additional wooden-crate packing issue was also remanded for fresh factual determination. en-us Fri, 16 Sep 1994 00:00:00 +0530 Thu, 14 Jul 2011 14:31:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83595 Where goods are sold directly to consumers, valuation may be redetermined by deducing a notional wholesale price from the retail price under Rule 6(a) after suitable deductions for trade discounts and related elements; the matter was remanded because the record did not show that this exercise had been properly carried out. Packing cost is includible only if the packing is necessary to make the goods marketable, and not if it is primarily for transit protection; the additional wooden-crate packing issue was also remanded for fresh factual determination. Case-Laws Central Excise Fri, 16 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83595