Judgment

SABYASACHI MUKHARJ1, J.:- This is an appeal under S. 351-(b) of the Central Excises and Salt Act, 1944 (hereinafter called the Act) from the judgment and order of the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi, (hereinafter called the Tribunal) dated 28th November 1988.

2. M/ s. Ponds India Ltd., (hereinafter referred to as the respondent) used to manufacture telcum powder and face powder falling under tariff item 14F.of the Central Excise Tariff, which. are now under sub-heading No. 3304.00 and were clearing the same on payment of duty. The assessee claimed deduction of cost of packing for transportation in respect of small packings of 15, 18,20,30,40 and 100 gms. powder ranging from 0.27 paise to 0.76 paise per dozen packings and the same was approved provisionally by the office of the Asstt. Collector of Central Excise, Pondicherry. The said approval was by an order dated 10th December,1985. It is alleged that it was later noticed that the small packs were first packed in dozen and then packed in secondary packings for easy transportation to the wholesale dealer, and it was found that the secondary packings were a must for delivery to the wholesale d