https://www.taxtmi.com/caselaws?id=166847 The cost of wooden crates used to pack pressure cookers at the time of removal was includible in assessable value for excise purposes because the crates constituted the normal packing at clearance. The facts showed that most clearances during the relevant period were made in wooden crates, and the packing was not established as special secondary packing ordered by customers. Applying the valuation principle for excisable goods, the cost of normal packing formed part of assessable value, so the departmental valuation was sustained and the challenge failed. en-us Tue, 10 Jan 1984 00:00:00 +0530 Sat, 08 Nov 2014 13:46:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166847 The cost of wooden crates used to pack pressure cookers at the time of removal was includible in assessable value for excise purposes because the crates constituted the normal packing at clearance. The facts showed that most clearances during the relevant period were made in wooden crates, and the packing was not established as special secondary packing ordered by customers. Applying the valuation principle for excisable goods, the cost of normal packing formed part of assessable value, so the departmental valuation was sustained and the challenge failed. Case-Laws Central Excise Tue, 10 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166847