https://www.taxtmi.com/caselaws?id=105108 Wire ropes used only to secure steel plates during railway despatch, and not as packing material, were held not to form part of the assessable value of the goods. The Tribunal treated the issue as covered by its earlier decision on an identical question and applied the principle that material used solely for transport safety or compliance with railway requirements is outside assessable value where it is not part of packing. en-us Mon, 10 May 1999 00:00:00 +0530 Fri, 02 Mar 2012 15:23:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105108 Wire ropes used only to secure steel plates during railway despatch, and not as packing material, were held not to form part of the assessable value of the goods. The Tribunal treated the issue as covered by its earlier decision on an identical question and applied the principle that material used solely for transport safety or compliance with railway requirements is outside assessable value where it is not part of packing. Case-Laws Central Excise Mon, 10 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105108