https://www.taxtmi.com/caselaws?id=91047 The assessable value of excisable goods does not include the cost of secondary packing where wooden boxes or wooden crates are used for packing the cleared goods. Applying the governing precedent, the Tribunal treated such secondary packing as outside assessable value even though the goods were packed in wooden boxes in all cases. The legal effect is that the cost of the wooden boxes or wooden crates is excluded from valuation for excise purposes. en-us Tue, 27 Feb 1996 00:00:00 +0530 Thu, 13 Oct 2011 15:00:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91047 The assessable value of excisable goods does not include the cost of secondary packing where wooden boxes or wooden crates are used for packing the cleared goods. Applying the governing precedent, the Tribunal treated such secondary packing as outside assessable value even though the goods were packed in wooden boxes in all cases. The legal effect is that the cost of the wooden boxes or wooden crates is excluded from valuation for excise purposes. Case-Laws Central Excise Tue, 27 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91047