Packing Costs Must Be Included in Assessable Value for Central Excise; Valuation Rules Apply u/s 4.

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....Valuation - Merely because the corrugated box was supplied by the customer that does not make difference as far as inclusion of cost of packing material required to arrive at the Assessable value - Since the Transaction Value is not the sole consideration as the packing cost was not included the value has to be determined resorting to the Valuation Rules made by authority of Section 4.....