Comm.Of Central Excise, Allahabad, Etc vs M/S Hindustan Safety Glass Works Ltd., ...

The Supreme Court held that under Section 4(4)(d)(i) of the Central Excise Act, the cost of packing, including wooden crates used for glass sheets, must be included in the assessable value unless the packing is durable and returnable. The Court affirmed the principle established in Union of India vs. Bombay Tyre International Ltd. regarding the inclusion of packing costs, emphasizing that the term 'packing' encompasses all types of wrappers and containers. The judgment upheld the decision of the Customs, Excise & Gold (Control) Appellate Tribunal favoring the respondents, thereby clarifying the valuation of excisable goods for duty purposes.