https://www.taxtmi.com/circulars?id=6718 Include in assessable value the cost of that extent of packing required to make articles marketable; exclude packing whose primary purpose is protection. How much packing is necessary is a question of fact to be determined by applying the marketability test; tribunals must inquire whether goods are usually sold in a given packed form rather than merely whether they could be sold without additional packing. en-us Fri, 10 Nov 1989 00:00:00 +0530 Mon, 06 Jul 2009 09:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6718 Include in assessable value the cost of that extent of packing required to make articles marketable; exclude packing whose primary purpose is protection. How much packing is necessary is a question of fact to be determined by applying the marketability test; tribunals must inquire whether goods are usually sold in a given packed form rather than merely whether they could be sold without additional packing. Circulars Central Excise Fri, 10 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6718