https://www.taxtmi.com/caselaws?id=91417 Packing cost is includible in the assessable value only when excisable goods are removed in a packed condition under Section 4(4)(d)(i) of the Central Excise Act, 1944. Where glass sheets were cleared mainly without packing and the wooden or other special packing was used only to protect goods during transport, that packing did not form part of the normal condition of removal. On that basis, the cost of such transport-related packing was held not includible in assessable value, and the deduction claim was accepted in favour of the assessee. en-us Wed, 12 May 1999 00:00:00 +0530 Mon, 17 Oct 2011 18:05:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91417 Packing cost is includible in the assessable value only when excisable goods are removed in a packed condition under Section 4(4)(d)(i) of the Central Excise Act, 1944. Where glass sheets were cleared mainly without packing and the wooden or other special packing was used only to protect goods during transport, that packing did not form part of the normal condition of removal. On that basis, the cost of such transport-related packing was held not includible in assessable value, and the deduction claim was accepted in favour of the assessee. Case-Laws Central Excise Wed, 12 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91417