Supreme Court of India
Commissioner of Central Excise, Allahabad v. M/s. Hindustan Safety Glass Works Ltd.
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From the headnote
Central Excise Act, 1944-Section 4 and 4(4)(d)(i)-Valuation of excisable goods for purposes of levy of excise duty-Glass sheets packed in wooden crates/boxes for marketing purposes by manufacturer-No agreement or arrangement for returning packing material to manufacturer-Costs of packing, if inclusive in assessable value of glass sheets-Held: For the purpose of making glass sheets marketable, it cannot be moved without the special arrangements of packing it in wooden crates-Hence, cost of wooden crates/ boxes is includible in the assessable value of glass sheets-Furthermore, costs of wooden
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