https://www.taxtmi.com/caselaws?id=92646 Cardboard box packing costs for glucose biscuits were held deductible from assessable value because the boxes were used only for supply to up-country buyers, while factory-gate clearances to local wholesalers were made in polythene bags after wrapping in wax paper and printed paper. On these facts, cardboard boxing was not necessary for delivery in the wholesale market at the factory gate, so its cost was not part of the assessable value. The assessee was therefore entitled to the deduction. en-us Fri, 02 Jan 1998 00:00:00 +0530 Fri, 04 Nov 2011 11:47:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92646 Cardboard box packing costs for glucose biscuits were held deductible from assessable value because the boxes were used only for supply to up-country buyers, while factory-gate clearances to local wholesalers were made in polythene bags after wrapping in wax paper and printed paper. On these facts, cardboard boxing was not necessary for delivery in the wholesale market at the factory gate, so its cost was not part of the assessable value. The assessee was therefore entitled to the deduction. Case-Laws Central Excise Fri, 02 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92646