https://www.taxtmi.com/caselaws?id=91510 Blister packing carried out after clearance of cameras from the factory and at another premises was not part of the assessable value because the goods had already been removed without such packing. Since the packing cost was not incurred at the time of clearance, it could not be added to valuation. The question whether the later blister packing amounted to manufacture was not material on the stated facts and did not form the basis of the order. en-us Wed, 14 Jul 1999 00:00:00 +0530 Tue, 18 Oct 2011 15:55:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91510 Blister packing carried out after clearance of cameras from the factory and at another premises was not part of the assessable value because the goods had already been removed without such packing. Since the packing cost was not incurred at the time of clearance, it could not be added to valuation. The question whether the later blister packing amounted to manufacture was not material on the stated facts and did not form the basis of the order. Case-Laws Central Excise Wed, 14 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91510