(1) THE short question that arises for determination in this appeal is whether the cost of secondary packing in wooden boxes is liable to be added in determination of the value of batteries and torches for the purpose of excise duty. The torches and batteries manufactured by the appellants are first packed in Polythene boxes and then these Polythene boxes are placed in Cardboard Cartons. There are certain varieties of batteries which are packed directly in Cardboard Cartons. There is no doubt that packing in Polythene bags and Cardboard Cartons is includible in the determination of the value of batteries and torches for the purpose of levy of excise duty. The question arises only in regard to the wooden boxes in which the Cardboard Cartons are placed at the time of delivery at the factory gate. There is some dispute between the parties whether the Cardboard Cartons are packed in wooden boxes in all cases. It is stated that when they are delivered in the course of the wholesale trade at the factory gate, they are not packed in wooden boxes as a matter of course but they are packed in wooden boxes only in those cases where delivery is taken by wholesale dealers outside the ci