https://www.taxtmi.com/caselaws?id=53052 Primary packing used to make cement marketable in wholesale clearance is includible in assessable value under section 4, and the cost of gunny bags recovered as packing charges was therefore correctly added. The gunny bags were supplied with the cement, but the record did not show any agreement or statutory obligation making them durable and returnable in the relevant legal sense, nor proof of actual return of the bags or refund of the packing charges. On those valuation principles, only genuinely durable and returnable packing is excluded, so the challenge to inclusion of the packing cost failed. en-us Fri, 07 May 2004 00:00:00 +0530 Sat, 09 Oct 2010 12:29:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53052 Primary packing used to make cement marketable in wholesale clearance is includible in assessable value under section 4, and the cost of gunny bags recovered as packing charges was therefore correctly added. The gunny bags were supplied with the cement, but the record did not show any agreement or statutory obligation making them durable and returnable in the relevant legal sense, nor proof of actual return of the bags or refund of the packing charges. On those valuation principles, only genuinely durable and returnable packing is excluded, so the challenge to inclusion of the packing cost failed. Case-Laws Central Excise Fri, 07 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53052