Judgment

S.N. Variava, J.—This Appeal is against the Judgment dated 14.10.1999 passed by the High Court of Allahabad at Allahabad.

2. Briefly stated the facts are as follows :

The Appellants are manufacturers of sheet glass. The question for consideration is whether the costs of wooden crates, in which the sheet glass is packed, is includible in the assessable value of sheet glass.

3. The relevant portion of Section 4 of The Central Excises and Salt Act, 1944 (hereinafter referred to as ‘the Act’) reads as follows: ­

“SECTION 4. Valuation of excisable goods for purposes of charging of duty of excise.—(1) Where under this Act, the duty of excise is chargeable on any excisable goods with reference to value, such value, shall, subject to the other provisions of this section, be deemed to be–

(a) the normal price thereof, that is to say, the price at which such goods are ordinarily sold by the assessee to a buyer in the course of wholesale trade for delivery at the time and place of removal, where the buyer is not a related person and the price is the sole consideration for the sale:

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