https://www.taxtmi.com/caselaws?id=99210 Wooden packing used for machinery and parts was not includible in assessable value where goods were cleared in unpacked condition in some cases and local clearances were made without packing. Because the packing served mainly to protect goods during long-distance transport and was not shown to be necessary for making the goods marketable or for sale in the wholesale market at the factory gate, its cost was not required to be added to assessable value. The demand and penalty were therefore not sustainable. en-us Tue, 19 Sep 2000 00:00:00 +0530 Wed, 25 Jan 2012 15:56:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99210 Wooden packing used for machinery and parts was not includible in assessable value where goods were cleared in unpacked condition in some cases and local clearances were made without packing. Because the packing served mainly to protect goods during long-distance transport and was not shown to be necessary for making the goods marketable or for sale in the wholesale market at the factory gate, its cost was not required to be added to assessable value. The demand and penalty were therefore not sustainable. Case-Laws Central Excise Tue, 19 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99210