https://www.taxtmi.com/caselaws?id=40688 Special packing charges for cardboard boxes or wooden crates used only for long-distance dispatches were excluded from the assessable value because such packing was not essential for marketing the fabrics. A uniformly granted cash discount to buyers paying in cash was also deductible, as the relevant valuation basis was the wholesale cash price. The valuation claims were therefore accepted, and the assessee's assessable value was reduced accordingly. en-us Wed, 11 Jul 1979 00:00:00 +0530 Thu, 13 May 2010 13:19:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40688 Special packing charges for cardboard boxes or wooden crates used only for long-distance dispatches were excluded from the assessable value because such packing was not essential for marketing the fabrics. A uniformly granted cash discount to buyers paying in cash was also deductible, as the relevant valuation basis was the wholesale cash price. The valuation claims were therefore accepted, and the assessee's assessable value was reduced accordingly. Case-Laws Central Excise Wed, 11 Jul 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40688