https://www.taxtmi.com/caselaws?id=352008 Packing charges are includible in assessable value only to the extent they relate to the packing in which goods are ordinarily sold. Additional wooden boxes or crates used merely for safe outstation transport were treated as secondary packing, not part of the normal sale packing, so their cost was excluded from assessable value. The note distinguishes cases where fragile goods require such packing as ordinary packing, but on these facts the primary packing was sufficient for clearance and the transport packing remained incidental to transit protection. en-us Tue, 31 Oct 2017 00:00:00 +0530 Tue, 03 Jul 2018 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352008 Packing charges are includible in assessable value only to the extent they relate to the packing in which goods are ordinarily sold. Additional wooden boxes or crates used merely for safe outstation transport were treated as secondary packing, not part of the normal sale packing, so their cost was excluded from assessable value. The note distinguishes cases where fragile goods require such packing as ordinary packing, but on these facts the primary packing was sufficient for clearance and the transport packing remained incidental to transit protection. Case-Laws Central Excise Tue, 31 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352008