Judgment

S.N. Variava, J.—These Appeals are against Judgments of the Customs, Excise & Gold (Control) Appellate Tribunal (CEGAT). As the question of law involved in all these Appeals is the same, they are being disposed off by this common Judgment.

2. The question for consideration is whether the cost of wooden crates/boxes in which the Respondents pack their product, i.e., Glass Sheets, is includible in the assessable value of the glass.

3. For the sake of convenience, facts in Civil Appeal No. 3819 of 1999 will be referred to. In Civil Appeal No. 3819 of 1999 CEGAT has held in favour of the Respondents by following an earlier decision of CEGAT, dated 9th January 1987, in that Respondents’ own case. In that case, the Order was based on a finding of fact that barring stray instances glass was delivered to local customers with just a paper packing interleaved with straws. CEGAT had, on those facts, held that the ratio laid down by this Court in the case of Union of India & Ors. vs. Godfrey Philips India Ltd. [reported in 1985(22) ELT 306] and in the case of Geep Industrial Syndicate Ltd. vs. Union of India [reported in 1992(61) ELT 328] applied.

4. Before the arguments of the parties ar