https://www.taxtmi.com/caselaws?id=85826 Cost of tissue paper used as interleaving between layers of aluminium tea chest lining foil, and the cost of the interleaving operation, were includible in the assessable value because the goods were cleared at the factory gate in that packed condition. The interleaving was part of the packaging process that made the goods marketable, and materials or operations essential to marketability form part of manufacture for valuation purposes. An earlier authority cited by the appellant was distinguished in light of later Supreme Court authority. The taxable value therefore included both the tissue paper and the interleaving operation. en-us Wed, 24 Jul 1996 00:00:00 +0530 Mon, 08 Aug 2011 13:28:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85826 Cost of tissue paper used as interleaving between layers of aluminium tea chest lining foil, and the cost of the interleaving operation, were includible in the assessable value because the goods were cleared at the factory gate in that packed condition. The interleaving was part of the packaging process that made the goods marketable, and materials or operations essential to marketability form part of manufacture for valuation purposes. An earlier authority cited by the appellant was distinguished in light of later Supreme Court authority. The taxable value therefore included both the tissue paper and the interleaving operation. Case-Laws Central Excise Wed, 24 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85826