https://www.taxtmi.com/caselaws?id=41481 Packing cost forms part of the assessable value of excisable goods unless the secondary packing is both durable and returnable by the buyer under the terms of sale. Mere physical possibility of return or a general trade practice is insufficient; the manufacturer must be contractually bound to accept the packing back when returned. On the facts, the assessee failed to show that tins, corrugated fibre containers and wooden boxes were returnable under the sale terms, so the cost could not be excluded and the excise demand was upheld. en-us Mon, 20 Feb 1984 00:00:00 +0530 Thu, 03 Jun 2010 16:42:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41481 Packing cost forms part of the assessable value of excisable goods unless the secondary packing is both durable and returnable by the buyer under the terms of sale. Mere physical possibility of return or a general trade practice is insufficient; the manufacturer must be contractually bound to accept the packing back when returned. On the facts, the assessee failed to show that tins, corrugated fibre containers and wooden boxes were returnable under the sale terms, so the cost could not be excluded and the excise demand was upheld. Case-Laws Central Excise Mon, 20 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41481