https://www.taxtmi.com/caselaws?id=165725 Packing material falling outside the statutory definition of packing is treated as outside the assessable value under Section 4 of the Central Excises and Salt Act, 1944, so its cost is excluded from excise valuation. Where there was no sale at the factory gate and the normal price at the place of removal could not be ascertained, valuation was to be based on the delivery price at another place, with forwarding, transportation, loading and related handling charges excluded from assessable value. The stated result was exclusion of both disputed additions. en-us Thu, 17 Apr 1980 00:00:00 +0530 Fri, 08 Aug 2014 14:12:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165725 Packing material falling outside the statutory definition of packing is treated as outside the assessable value under Section 4 of the Central Excises and Salt Act, 1944, so its cost is excluded from excise valuation. Where there was no sale at the factory gate and the normal price at the place of removal could not be ascertained, valuation was to be based on the delivery price at another place, with forwarding, transportation, loading and related handling charges excluded from assessable value. The stated result was exclusion of both disputed additions. Case-Laws Central Excise Thu, 17 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165725