https://www.taxtmi.com/caselaws?id=96237 Cost of cartons forming the ordinary wholesale packing of plastic pet jars was includible in assessable value because the goods left the factory in that packing and it was necessary for their marketable condition. The value of free-supplied labels was also includible on the same principle, as they formed part of the material adding to the goods' marketability. The penalty was treated as excessive on the facts and was reduced, even though the valuation addition was sustained. The appeal was therefore partly allowed: assessable value inclusion was upheld, while the penal consequence was moderated. en-us Fri, 06 Jul 2001 00:00:00 +0530 Tue, 20 Dec 2011 12:29:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96237 Cost of cartons forming the ordinary wholesale packing of plastic pet jars was includible in assessable value because the goods left the factory in that packing and it was necessary for their marketable condition. The value of free-supplied labels was also includible on the same principle, as they formed part of the material adding to the goods' marketability. The penalty was treated as excessive on the facts and was reduced, even though the valuation addition was sustained. The appeal was therefore partly allowed: assessable value inclusion was upheld, while the penal consequence was moderated. Case-Laws Central Excise Fri, 06 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96237