https://www.taxtmi.com/caselaws?id=41312 Where excisable goods are removed in packed condition, the cost of packing and related packing charges form part of the assessable value under the valuation provision, unless the packing is durable and returnable by the buyer. The analysis treats packing as part of the cost structure of the marketable product and rejects exclusion merely because the packing process is separately described or the goods might theoretically be sold in bulk in another context. On that basis, the refund claim based on exclusion of packing cost was unsustainable and the levy on packed goods was upheld. en-us Mon, 31 Jan 1983 00:00:00 +0530 Wed, 02 Jun 2010 09:49:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41312 Where excisable goods are removed in packed condition, the cost of packing and related packing charges form part of the assessable value under the valuation provision, unless the packing is durable and returnable by the buyer. The analysis treats packing as part of the cost structure of the marketable product and rejects exclusion merely because the packing process is separately described or the goods might theoretically be sold in bulk in another context. On that basis, the refund claim based on exclusion of packing cost was unsustainable and the levy on packed goods was upheld. Case-Laws Central Excise Mon, 31 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41312