TRIVENI GLASS LTD., ALLAHABAD vs UNION OF INDIA .

The Supreme Court ruled that under Section 4 of The Central Excises and Salt Act, 1944, the cost of packing materials, such as wooden crates, is includible in the assessable value of excisable goods unless the packing is durable and returnable. The Court held that the High Court's decision to include the cost of wooden crates in the value of sheet glass was correct, as the crates were necessary for making the glass marketable. Consequently, the appeal was dismissed, affirming the High Court's judgment.