JUDGMENT

Kapadia, J.—This is a statutory appeal under section 35-L (b) of the Central Excise Act, 1944 (hereinafter referred to as “the said Act” against the judgment and order dated 19.6.2000 passed by the Customs, Excise & Gold (Control) Appellate Tribunal, New Delhi (“tribunal” for short).

2. A short question which arises for determination in this civil appeal is - whether, on the facts and circumstances of this case, cost of repacking of detergent powder into 20 gms. and 30 gms. sachets, which did not amount to manufacture at the relevant time, was includible in the assessable value of “ariel micro-system” (AMS) cleared by Procter & Gamble (“assessees” for short”) in bulk packs of 25 kgs. at its factory gate at Mandideep, Bhopal.

3. Assessees - appellants are engaged in the manufacture of detergent powder (AMS) falling under chapter 34 of the schedule to the Central Excise Tariff Act, 1985 (for short “the 1985 Act”) at their factory at Mandideep, Bhopal within the jurisdiction of the Commissioner of Central Excise, Indore. On 8/10.6.1994, a show-cause notice was issued by the collector in which it was alleged that during the period December, 1992 to December, 1993, the appellants