https://www.taxtmi.com/caselaws?id=47217 The Supreme Court held that the cost of wooden crates used for packing glass sheets is includible in the assessable value of the glass sheets. The Court emphasized that the test is not whether the packing is done to prevent damage but whether it is necessary for marketability. The burden to prove that the cost of packing is not includible lies on the assessee, which the respondents failed to discharge. Consequently, the appeals were allowed, the impugned judgments of the Tribunal were set aside, and there was no order as to costs. en-us Tue, 22 Feb 2005 00:00:00 +0530 Mon, 12 Jan 2015 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47217 The Supreme Court held that the cost of wooden crates used for packing glass sheets is includible in the assessable value of the glass sheets. The Court emphasized that the test is not whether the packing is done to prevent damage but whether it is necessary for marketability. The burden to prove that the cost of packing is not includible lies on the assessee, which the respondents failed to discharge. Consequently, the appeals were allowed, the impugned judgments of the Tribunal were set aside, and there was no order as to costs. Case-Laws Central Excise Tue, 22 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47217