https://www.taxtmi.com/caselaws?id=284682 Packing that is necessary for transporting and marketing goods is not includible in assessable value. The Supreme Court note states that wooden cases and cardboard boxes used for packing electrodes were treated as essential packing, and earlier decisions had already concluded the point against the revenue. On that basis, the cost of those packing materials was excluded from assessable value, and the issue was resolved in favour of the assessee. en-us Wed, 16 Jul 2008 00:00:00 +0530 Tue, 03 Dec 2019 15:46:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284682 Packing that is necessary for transporting and marketing goods is not includible in assessable value. The Supreme Court note states that wooden cases and cardboard boxes used for packing electrodes were treated as essential packing, and earlier decisions had already concluded the point against the revenue. On that basis, the cost of those packing materials was excluded from assessable value, and the issue was resolved in favour of the assessee. Case-Laws Central Excise Wed, 16 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284682