G. Sankarau, Member

1. This appeal is against the Collector (Appeals)'s order dated 27-9-1983. The facts of the case, in brief, are that the Respondents are engaged in the manufacture of wrapping and other varieties of paper. In accordance with the requirements of Rule 173C, the Respondents filed price lists Nos. 3/80 to 6/80. While giving his approval to the price lists, the Assistant Collector, Jabalpur ordered on 26-8-1980 that "wrapping paper used m packing reams/reels and reel core on which the paper is wound are packing materials. The cost of such packing shall be included in the assessable value of paper as per adjudication order No. V( 17)3-3/76/24689-90 dated 25-11-1976 passed by the Assistant Collector of Central Excise, Jabalpur". The matter was pursued in appeal. The appellant also took up the plea' that if the cost of packing was to be so included, then proforma credit (under Central Excise Rule 56A) of the duty already paid on the wrapping paper consumed for wrapping within the factory should be allowed. The Appellate Collector, in his order dated 17-9-1983, disposed of the appeal, following his decision in his order 105-CE/APPL/IND/81 and others, in Straw Product