https://www.taxtmi.com/caselaws?id=43341 The Supreme Court determined that the cost of secondary packing in wooden boxes should not be added to the value of batteries and torches for excise duty purposes. The Court held that the wooden boxes were used for transportation and not essential for the wholesale market sale at the factory gate. Consequently, the appeal was allowed, the High Court's order and the Appellate Collector's decision were set aside, and the assessing authority was instructed to assess in line with the Court's ruling, with any excess amount collected to be refunded to the appellants within six months. en-us Wed, 02 Apr 1986 00:00:00 +0530 Tue, 21 Oct 2014 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43341 The Supreme Court determined that the cost of secondary packing in wooden boxes should not be added to the value of batteries and torches for excise duty purposes. The Court held that the wooden boxes were used for transportation and not essential for the wholesale market sale at the factory gate. Consequently, the appeal was allowed, the High Court's order and the Appellate Collector's decision were set aside, and the assessing authority was instructed to assess in line with the Court's ruling, with any excess amount collected to be refunded to the appellants within six months. Case-Laws Central Excise Wed, 02 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43341