https://www.taxtmi.com/caselaws?id=84869 Special secondary packing costs are includable in assessable value only when the packing is ordinarily used in wholesale trade for sale at the factory gate; where the packing is durable, returnable, and used only for outside clearances, it is excluded. On the facts, the goods were cleared at the factory gate in butter paper and hardboard boxes, while dealwood boxes were used only for outside buyers. The special secondary packing therefore did not meet the inclusion test, and its cost was not includable in the assessable value. en-us Fri, 03 Nov 1995 00:00:00 +0530 Mon, 01 Aug 2011 12:16:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84869 Special secondary packing costs are includable in assessable value only when the packing is ordinarily used in wholesale trade for sale at the factory gate; where the packing is durable, returnable, and used only for outside clearances, it is excluded. On the facts, the goods were cleared at the factory gate in butter paper and hardboard boxes, while dealwood boxes were used only for outside buyers. The special secondary packing therefore did not meet the inclusion test, and its cost was not includable in the assessable value. Case-Laws Central Excise Fri, 03 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84869