https://www.taxtmi.com/caselaws?id=94014 Packing costs for corrugated boxes used only when water heaters were supplied to outstation customers were not includible in assessable value. The relevant test was whether the packing was necessary to place the excisable goods in the condition in which they were ordinarily sold in the wholesale market at the factory gate. Because the goods cleared at the factory gate were not generally sold in corrugated boxes, such packing was treated as sales-specific and outside the assessable value, even though outstation clearances formed the larger share of sales. en-us Wed, 23 Aug 2000 00:00:00 +0530 Fri, 18 Nov 2011 14:26:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94014 Packing costs for corrugated boxes used only when water heaters were supplied to outstation customers were not includible in assessable value. The relevant test was whether the packing was necessary to place the excisable goods in the condition in which they were ordinarily sold in the wholesale market at the factory gate. Because the goods cleared at the factory gate were not generally sold in corrugated boxes, such packing was treated as sales-specific and outside the assessable value, even though outstation clearances formed the larger share of sales. Case-Laws Central Excise Wed, 23 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94014