https://www.taxtmi.com/circulars?id=7273 The Ministry accepts the Supreme Court judgment in Godfrey Phillips but limits its scope: only secondary packing necessary to put the excisable article in the condition in which it is generally sold in the wholesale market at the factory gate may be included in value; corrugated fibreboard containers for cigarette transit damage were treated as not necessary and the ruling is confined to that packing type. Each claimed secondary packing must be examined on merits considering commodity nature and marketing practice. en-us Tue, 25 Nov 1986 00:00:00 +0530 Thu, 09 Jul 2009 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7273 The Ministry accepts the Supreme Court judgment in Godfrey Phillips but limits its scope: only secondary packing necessary to put the excisable article in the condition in which it is generally sold in the wholesale market at the factory gate may be included in value; corrugated fibreboard containers for cigarette transit damage were treated as not necessary and the ruling is confined to that packing type. Each claimed secondary packing must be examined on merits considering commodity nature and marketing practice. Circulars Central Excise Tue, 25 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7273