https://www.taxtmi.com/caselaws?id=87689 Packing necessary for wholesale delivery at the factory gate formed part of assessable value, so the cost of crates used for safe transport and the handling charges incurred within the factory were includible. Forwarding charges could be deducted only to the extent they truly represented transport from the factory gate to the customers' premises, but no material was produced to identify the actual transport component in the consolidated invoice amount. In the absence of proof of the split-up, no deduction was allowed and the assessee's relief on that issue failed. en-us Thu, 11 Dec 1997 00:00:00 +0530 Thu, 08 Sep 2011 16:24:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87689 Packing necessary for wholesale delivery at the factory gate formed part of assessable value, so the cost of crates used for safe transport and the handling charges incurred within the factory were includible. Forwarding charges could be deducted only to the extent they truly represented transport from the factory gate to the customers' premises, but no material was produced to identify the actual transport component in the consolidated invoice amount. In the absence of proof of the split-up, no deduction was allowed and the assessee's relief on that issue failed. Case-Laws Central Excise Thu, 11 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87689