https://www.taxtmi.com/caselaws?id=93986 The cost of cardboard packing used for up-country sales of biscuits was held to form part of the assessable value because the packing was normal and necessary for marketability and safe transport, not an optional extra. The cardboard boxes contained the biscuit packets and were the usual packing for those sales, so the packing expense could not be deducted from value. The demand to exclude the packing cost was therefore rejected. en-us Fri, 11 Aug 2000 00:00:00 +0530 Fri, 18 Nov 2011 12:20:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93986 The cost of cardboard packing used for up-country sales of biscuits was held to form part of the assessable value because the packing was normal and necessary for marketability and safe transport, not an optional extra. The cardboard boxes contained the biscuit packets and were the usual packing for those sales, so the packing expense could not be deducted from value. The demand to exclude the packing cost was therefore rejected. Case-Laws Central Excise Fri, 11 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93986