https://www.taxtmi.com/caselaws?id=45491 Secondary packing of fragile glass sheets is includible in excise assessable value where it is necessary to make the goods fit for wholesale sale at the factory gate, unless the assessee proves that the packing is durable and returnable by the buyer. The court applied Supreme Court guidance and held that the petitioner had not shown the secondary packing to be unnecessary for wholesale sale, nor established a consistent practice of return and reuse. Mere assertions and isolated invoice endorsements were insufficient. The price-list approvals subject to inclusion of packing charges were therefore free from legal infirmity. en-us Thu, 14 Oct 1999 00:00:00 +0530 Mon, 12 Jul 2010 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45491 Secondary packing of fragile glass sheets is includible in excise assessable value where it is necessary to make the goods fit for wholesale sale at the factory gate, unless the assessee proves that the packing is durable and returnable by the buyer. The court applied Supreme Court guidance and held that the petitioner had not shown the secondary packing to be unnecessary for wholesale sale, nor established a consistent practice of return and reuse. Mere assertions and isolated invoice endorsements were insufficient. The price-list approvals subject to inclusion of packing charges were therefore free from legal infirmity. Case-Laws Central Excise Thu, 14 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45491