https://www.taxtmi.com/caselaws?id=95460 Packing cost is includible in the assessable value where the packing is essential for delivery of excisable goods at the factory gate and is not merely secondary packing. On the concurrent factual findings that the torches required such packing for wholesale delivery, the settled valuation principle applied and the duty demand based on inclusion of packing cost was sustainable. The discussion also reflects that concurrent findings on this factual issue would not ordinarily be disturbed in second appeal. en-us Wed, 31 Jan 2001 00:00:00 +0530 Mon, 12 Dec 2011 15:46:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95460 Packing cost is includible in the assessable value where the packing is essential for delivery of excisable goods at the factory gate and is not merely secondary packing. On the concurrent factual findings that the torches required such packing for wholesale delivery, the settled valuation principle applied and the duty demand based on inclusion of packing cost was sustainable. The discussion also reflects that concurrent findings on this factual issue would not ordinarily be disturbed in second appeal. Case-Laws Central Excise Wed, 31 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95460