Central Excise - Valuation - Includibility of cost of secondary packing in the assessable value

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....se & Customs, New Delhi Subject : Central Excise - Valuation - Includibility of cost of secondary packing in the assessable value. The undersigned is directed to refer to Board's instructions F. No. 6/34/89-CX.1, dated 10-11-1989 enclosing therewith a copy of Supreme Court judgment in the Pond's India case, wherein it was clarified that packing which is primarily done or mainly done for protecti....