Triveni Glass Ltd., Allahabad vs Union Of India (Uoi) And Ors.

The Supreme Court analyzed the applicability of Section 4 of The Central Excises and Salt Act, 1944, regarding the inclusion of wooden crates in the assessable value of sheet glass. The Court held that the cost of packing is includible unless the packing is durable and returnable, affirming the High Court's decision that the wooden crates were necessary for sale and not durable. Consequently, the appeal was dismissed, upholding the inclusion of wooden crate costs in the assessable value.