https://www.taxtmi.com/caselaws?id=42451 Packing charges for glassware sold at the factory gate were held not deductible from assessable value because the packing formed part of the ordinary mode of sale and the price structure. Transportation charges recovered as part of the sale price were treated differently: freight from the factory gate may be deductible where its factual basis is properly established, and the incomplete disclosure of relevant particulars required reconsideration after production of books and documents. The packing-charge disallowance was maintained, while the transportation-charge issue was remanded for fresh consideration. en-us Fri, 27 Nov 1987 00:00:00 +0530 Fri, 11 Jun 2010 12:58:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42451 Packing charges for glassware sold at the factory gate were held not deductible from assessable value because the packing formed part of the ordinary mode of sale and the price structure. Transportation charges recovered as part of the sale price were treated differently: freight from the factory gate may be deductible where its factual basis is properly established, and the incomplete disclosure of relevant particulars required reconsideration after production of books and documents. The packing-charge disallowance was maintained, while the transportation-charge issue was remanded for fresh consideration. Case-Laws Central Excise Fri, 27 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42451