Triveni Glass Ltd vs Union Of India & Ors

The Supreme Court examined the inclusion of wooden crates' costs in the assessable value of sheet glass under Section 4 of The Central Excises and Salt Act, 1944. The Court held that the costs of packing are includible unless the packing is durable and returnable, affirming that wooden crates do not meet this criterion. Consequently, the Court overturned the High Court's decision, ruling that the costs of wooden crates should not be included in the assessable value of the glass sheets, thereby favoring the Appellants' position.