https://www.taxtmi.com/caselaws?id=41166 Assessable value of flush doors under section 4 of the Central Excises and Salt Act, 1944 was to be based on the normal price at which the goods were ordinarily sold in wholesale trade in unpacked condition, because about 90% of sales were made unpacked and packing was not necessary for the goods. Packing was undertaken only in about 10% of sales at the customer's specific request, so packing charges were not includible in assessable value. The ordinary mode of sale remained unpacked, and valuation had to follow that basis. en-us Tue, 23 Oct 1979 00:00:00 +0530 Fri, 21 May 2010 13:54:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41166 Assessable value of flush doors under section 4 of the Central Excises and Salt Act, 1944 was to be based on the normal price at which the goods were ordinarily sold in wholesale trade in unpacked condition, because about 90% of sales were made unpacked and packing was not necessary for the goods. Packing was undertaken only in about 10% of sales at the customer's specific request, so packing charges were not includible in assessable value. The ordinary mode of sale remained unpacked, and valuation had to follow that basis. Case-Laws Central Excise Tue, 23 Oct 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41166