(i) the precautions that are to be taken in the case of ordinary cement for packing should be taken in the case of superfine cement as well;

(ii) both varieties of cement are packed in gunny bags;

(iii) the only difference between the two is that superfine cement is more than 3,500 cm 2/g per gramme;

(iv) while there is no question of discolouration even though it is not packed, long exposure to atmospheric moisture will cause deterioration, if the superfine cement is not packed and the cheapest way of packing superfine cement was in gunny bags;

(f) the appropriate officer added the packing charges to the price along with handling and forwarding charges as well (which are not now the subject-matter of the instant appeal) and fixed the assessable value at Rs. 303/- per metric tonne;

(g) the appropriate officer had relied upon a trade notice dated 23-1-1970 to the effect that the assessable value should be inclusive of packing charges in case the cement is likely to deteriorate if unpacked, as well as the Appellant's clarification in the letters dated 1st and 2nd February, 1975;

(h) on Appeal the Appellate Collector held, inter alia, that the superfine variety of cement was sold, so far, in a packed condition only and consequently the packing charges should be included in the assessable value;

(i) the instant proceeding is the sequel.

2. It is contended for the Appellant in the Appeal, inter alia, that-

(a) the cement in question is in no way different from ordinary grey portland cement of I.S. specification 269-1967;

(b) consequently, it is eligible for such concessions as are granted to ordinary grey portland cement;

(c) the Government of India in F. No. B. 35/1/69-CXI, dated 23rd July, 1969 had categorically held that packing charges should be included in the assessable value of all varieties of cement other than grey portland cement since such varieties have necessarily to be sold packed;

(d) if, therefore, packing charges are not to be included, for ascertaining the assessable value of grey portland cement, they should not be included in the assessable value for the cement in question as well;

(e) the trade notice of the Collector, Hyderabad dated 23rd January, 1970, had also, categorically, stated that there are only four varieties of cemen