COMMNR.OF CENT.EXCISE.ALLAHABAD vs M/S.HINDUSTAN SAFETY GLASS WORKS LTD.

The Supreme Court addressed the inclusion of packing costs in the assessable value of excisable goods under Section 4 of the Central Excise Act, 1944. The Court held that the cost of packing, including wooden crates, must be included in the valuation unless the packing is of a durable nature and returnable. The judgment reaffirmed the principles established in prior cases, specifically referencing Union of India vs. Godfrey Philips India Ltd. and Geep Industrial Syndicate Ltd. vs. Union of India, thereby upholding the CEGAT's decision in favor of the respondents.