https://www.taxtmi.com/caselaws?id=41184 Corrugated cardboard and dealwood packing used only for outstation deliveries of air coolers was treated as special packing for safe transportation, not ordinary packing forming part of valuation. Because the goods were sold locally in alkathene packing and the additional packing cost was separately charged in invoices, that extra packing cost was held not includible in the assessable value under section 4 of the Central Excises and Salt Act, 1944. The revision was allowed. en-us Sat, 22 Mar 1980 00:00:00 +0530 Mon, 31 May 2010 11:00:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41184 Corrugated cardboard and dealwood packing used only for outstation deliveries of air coolers was treated as special packing for safe transportation, not ordinary packing forming part of valuation. Because the goods were sold locally in alkathene packing and the additional packing cost was separately charged in invoices, that extra packing cost was held not includible in the assessable value under section 4 of the Central Excises and Salt Act, 1944. The revision was allowed. Case-Laws Central Excise Sat, 22 Mar 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41184