Judgment

SABYASACHI MUKHARJI, J.:- This is an appeal under Section 35L of the Central Excises and Salt Act, 1944 (hereinafter called the Act). The Superintendent of Central Excise returned the price list of the appellant with a covering letter stating that the price should include all the cost of packing and packing charges in terms of Section 4(4)(d)(i) of the Act.

2. The appellant, a private limited company, manufactured various types of glass bottles which were assessed to duty under Item No. 23A of the Central Excise Tariff. According to the appellant, it sold to the customers on wholesale basis the glass bottles manufactured by it, packed in gunny bags and cartons which it purchases from the market. According to the appellant further, it has been paying duty on the value of the glass bottles including the cost of gunny bags or the cartons in which these are packed at the time of sale. It appears, therefore, according to the appellant, that it has been paying duty on glass bottles on the basis of the assessable value which included the costs of packing material, namely, the gunny bags and the cartons. The case of the appellant further is that the glass bottles are normally sold b