C. S. P. SINGH, J.

( 1 ) THE petitioner, which is a public limited company, manufactures dry cell batteries and torches of various types and sizes. The batteries are subject to ad valorem excise duty under the Central excises Act. For purposes of determining the excise duty, the petitioner has to submit a price that of torches and batteries for determination of their assessable value on which the excise duty has to be paid. The Assistant Collector or the Superintendent, Central Excise is entitled to approve the price list or modify it by enhancing the assessable value. In the year 1976, the petitioner submitted three price lists on account of the revision of the rate of duty on torches and batteries. The price lists submitted by the petitioner included the cost of packing batteries in card board cartons. It was stated in these price lists that in theevent of batteries being sent in wooden boxes at the request of the customers, extra packing charges were being recovered by the petitioner. The Assistant Collector, Central Excise, Allahabad, however, added the cost of packing charges in wooden boxes to the assessable value. He passed three orders in respect of the price lists submitte

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