https://www.taxtmi.com/caselaws?id=43000 Cost of packing is generally included in assessable value under Section 4 of the Central Excises and Salt Act, 1944 where goods are sold in packed condition. The exclusion for durable packing applies only if there is an arrangement showing that the packing is returnable by the buyer to the assessee and that its cost is refunded or not included. As cement was sold in gunny bags and no agreement or supporting material showed that the bags were returnable within the exclusion clause, the cost of the gunny bags remained includible in the assessable value. en-us Wed, 12 Dec 1990 00:00:00 +0530 Tue, 15 Jun 2010 15:38:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43000 Cost of packing is generally included in assessable value under Section 4 of the Central Excises and Salt Act, 1944 where goods are sold in packed condition. The exclusion for durable packing applies only if there is an arrangement showing that the packing is returnable by the buyer to the assessee and that its cost is refunded or not included. As cement was sold in gunny bags and no agreement or supporting material showed that the bags were returnable within the exclusion clause, the cost of the gunny bags remained includible in the assessable value. Case-Laws Central Excise Wed, 12 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43000