https://www.taxtmi.com/caselaws?id=87122 Optional secondary packing costs were excluded from excise assessable value where wooden crates were supplied only at the buyer's choice for additional transport protection. The text applies the principle that non-compulsory packing does not form part of the normal wholesale price at the factory gate. On that basis, the value of the crates was not includible in assessable value, and the differential duty demand was unsustainable. en-us Fri, 12 Sep 1997 00:00:00 +0530 Fri, 02 Sep 2011 18:35:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87122 Optional secondary packing costs were excluded from excise assessable value where wooden crates were supplied only at the buyer's choice for additional transport protection. The text applies the principle that non-compulsory packing does not form part of the normal wholesale price at the factory gate. On that basis, the value of the crates was not includible in assessable value, and the differential duty demand was unsustainable. Case-Laws Central Excise Fri, 12 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87122