https://www.taxtmi.com/caselaws?id=95651 Secondary packing in corrugated boxes used for talcum powder was treated as part of the normal wholesale package, not as an excludable protective expense from assessable value. Because the goods were sold to wholesale buyers at the factory gate and corrugated boxes containing several tins were customary in wholesale trade, the cited principle on normal packing and assessable value applied. No distinguishing feature was shown to remove the case from that rule, so deduction for the corrugated box packing was not allowable. en-us Wed, 31 May 2000 00:00:00 +0530 Wed, 14 Dec 2011 10:46:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95651 Secondary packing in corrugated boxes used for talcum powder was treated as part of the normal wholesale package, not as an excludable protective expense from assessable value. Because the goods were sold to wholesale buyers at the factory gate and corrugated boxes containing several tins were customary in wholesale trade, the cited principle on normal packing and assessable value applied. No distinguishing feature was shown to remove the case from that rule, so deduction for the corrugated box packing was not allowable. Case-Laws Central Excise Wed, 31 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95651