https://www.taxtmi.com/caselaws?id=287324 Packing charges are includible in assessable value only when the packing is necessary to make the goods marketable for sale in the wholesale market at the factory gate. Special P-41 packing used solely to satisfy railway transport requirements was not essential for sale at the factory gate, and its character was not changed because the transporter required it or the cost was recovered from the buyer. On that basis, such railway-specific packing charges were excluded from assessable value. en-us Wed, 17 May 2000 00:00:00 +0530 Thu, 09 Apr 2020 18:25:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287324 Packing charges are includible in assessable value only when the packing is necessary to make the goods marketable for sale in the wholesale market at the factory gate. Special P-41 packing used solely to satisfy railway transport requirements was not essential for sale at the factory gate, and its character was not changed because the transporter required it or the cost was recovered from the buyer. On that basis, such railway-specific packing charges were excluded from assessable value. Case-Laws Customs Wed, 17 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287324