https://www.taxtmi.com/caselaws?id=42403 Packing costs for cartons and wooden cases used with tread rubber were held includible in assessable value because the goods could not be sold in wholesale trade without that packing. Packing that is necessary to make excisable goods marketable and saleable is part of assessable value, whereas packing used merely for transport or smooth transit may be excluded as secondary packing. On the facts, the cartons and wooden cases were not mere transport packing but formed part of the ordinary sale packing, so the refund claim failed and the writ petition was dismissed. en-us Tue, 07 Jan 1986 00:00:00 +0530 Fri, 11 Jun 2010 10:15:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42403 Packing costs for cartons and wooden cases used with tread rubber were held includible in assessable value because the goods could not be sold in wholesale trade without that packing. Packing that is necessary to make excisable goods marketable and saleable is part of assessable value, whereas packing used merely for transport or smooth transit may be excluded as secondary packing. On the facts, the cartons and wooden cases were not mere transport packing but formed part of the ordinary sale packing, so the refund claim failed and the writ petition was dismissed. Case-Laws Central Excise Tue, 07 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42403