https://www.taxtmi.com/caselaws?id=86497 Secondary packing of detergent cakes was held to be includible in the assessable value for excise where the goods were first packed in polythene bags and then placed in larger HDPE or gunny bags for delivery to wholesale buyers or outstation customers. The reasoning treated the outer packing as necessary for delivery in wholesale trade and therefore part of the value on which duty was to be assessed. The principle applied was that packing required to make goods marketable at the factory gate forms part of assessable value. en-us Tue, 24 Sep 1996 00:00:00 +0530 Thu, 25 Aug 2011 11:57:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86497 Secondary packing of detergent cakes was held to be includible in the assessable value for excise where the goods were first packed in polythene bags and then placed in larger HDPE or gunny bags for delivery to wholesale buyers or outstation customers. The reasoning treated the outer packing as necessary for delivery in wholesale trade and therefore part of the value on which duty was to be assessed. The principle applied was that packing required to make goods marketable at the factory gate forms part of assessable value. Case-Laws Central Excise Tue, 24 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86497