https://www.taxtmi.com/caselaws?id=88357 Secondary packing costs for cardboard cartons were not required to be included in the assessable value of glucose biscuits cleared in wholesale at the factory gate, because the record showed the goods were marketed in sizeable quantity only in polybags without cardboard boxes. That factual finding was not displaced by any contrary evidence, and the exclusion of the disputed packing cost was therefore upheld. en-us Tue, 10 Mar 1998 00:00:00 +0530 Sat, 17 Sep 2011 13:36:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88357 Secondary packing costs for cardboard cartons were not required to be included in the assessable value of glucose biscuits cleared in wholesale at the factory gate, because the record showed the goods were marketed in sizeable quantity only in polybags without cardboard boxes. That factual finding was not displaced by any contrary evidence, and the exclusion of the disputed packing cost was therefore upheld. Case-Laws Central Excise Tue, 10 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88357