https://www.taxtmi.com/caselaws?id=42567 For excise valuation, the cost of outer or secondary packing is includible only if that packing is generally necessary to place the goods in the condition in which they are sold in the wholesale market at the factory gate. Packing used merely to facilitate transport or protect goods in transit is not automatically part of assessable value. The Tribunal applied the wrong test by focusing on whether the goods could be sold without outer cartons instead of whether they were generally sold in that packed condition. The matter was therefore remitted for fresh consideration on the correct legal standard. en-us Thu, 19 Oct 1989 00:00:00 +0530 Tue, 22 Jul 2014 09:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42567 For excise valuation, the cost of outer or secondary packing is includible only if that packing is generally necessary to place the goods in the condition in which they are sold in the wholesale market at the factory gate. Packing used merely to facilitate transport or protect goods in transit is not automatically part of assessable value. The Tribunal applied the wrong test by focusing on whether the goods could be sold without outer cartons instead of whether they were generally sold in that packed condition. The matter was therefore remitted for fresh consideration on the correct legal standard. Case-Laws Central Excise Thu, 19 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42567