https://www.taxtmi.com/caselaws?id=86862 Wooden boxes used only as secondary packing for carbon paper sent to distant centres were deductible from assessable value because the goods were already cleared in kraft paper and gunny bags, and the additional wooden packing was not shown to be necessary for wholesale trade at the factory gate. The evidence indicated that such boxes were used solely to safeguard consignments during longer transport, while Ahmedabad clearances were made without them. The refusal to allow deduction was therefore erroneous. en-us Wed, 25 Jun 1997 00:00:00 +0530 Sat, 27 Aug 2011 18:08:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86862 Wooden boxes used only as secondary packing for carbon paper sent to distant centres were deductible from assessable value because the goods were already cleared in kraft paper and gunny bags, and the additional wooden packing was not shown to be necessary for wholesale trade at the factory gate. The evidence indicated that such boxes were used solely to safeguard consignments during longer transport, while Ahmedabad clearances were made without them. The refusal to allow deduction was therefore erroneous. Case-Laws Central Excise Wed, 25 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86862