https://www.taxtmi.com/caselaws?id=106416 Packing cost was excludible from assessable value where the packing was durable and returnable by the buyer. The record showed that the goods were cleared in wooden crates under an arrangement for return of the crates, and the fact that some planks had to be dismantled to remove the glass sheets did not by itself destroy the durable character of the packing. The crates remained capable of further use as packing material, so the cost of the wooden packing was deductible. en-us Wed, 19 Jun 2002 00:00:00 +0530 Wed, 14 Mar 2012 11:08:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106416 Packing cost was excludible from assessable value where the packing was durable and returnable by the buyer. The record showed that the goods were cleared in wooden crates under an arrangement for return of the crates, and the fact that some planks had to be dismantled to remove the glass sheets did not by itself destroy the durable character of the packing. The crates remained capable of further use as packing material, so the cost of the wooden packing was deductible. Case-Laws Central Excise Wed, 19 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106416