https://www.taxtmi.com/caselaws?id=40642 Packing of glass and glassware does not constitute a process incidental or ancillary to completion of manufacture because it does not alter or transform the product; conclusion in favour of assessee. Consequently, costs of packing and packing materials are not includible in the assessable value/wholesale cash price under Section 4 absent statutory provision; conclusion in favour of assessee. Amounts collected by the State as duty on packing are unlawful, but restitution is refused for sums the claimants passed on to customers for the period 196218 December 1972, while refunds are directed for amounts recovered thereafter; conclusion partly in favour of assessee. en-us Tue, 15 Jul 1975 00:00:00 +0530 Tue, 27 Jan 2026 15:18:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40642 Packing of glass and glassware does not constitute a process incidental or ancillary to completion of manufacture because it does not alter or transform the product; conclusion in favour of assessee. Consequently, costs of packing and packing materials are not includible in the assessable value/wholesale cash price under Section 4 absent statutory provision; conclusion in favour of assessee. Amounts collected by the State as duty on packing are unlawful, but restitution is refused for sums the claimants passed on to customers for the period 196218 December 1972, while refunds are directed for amounts recovered thereafter; conclusion partly in favour of assessee. Case-Laws Central Excise Tue, 15 Jul 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40642