G. Sankaran, Member (T)

1. The captioned appeal was initially filed as a revision application before the Central Government which, under the provisions of Section 35-P of the Central Excises and Salt Act, 1944, has come as transferred proceedings to this Tribunal for disposal as if it were an appeal filed before it.

2. The appellants manufacture synthetic detergents marketed under the brand name 'Surf' and soap. For the purpose of packing these products, they used to bring from outside their factory printed cartons on which duty leviable under Item No. 68 of the Central Excise Tariff Schedule (GET) had been paid. The appellants contended before the Assistant Collector that the finished products, namely, synthetic detergent and soap were eligible for partial exemption from the excise duty leviable thereon to the extent of the duty paid on the printed cartons used in their packing. This claim was made in terms of Central Excise Notification No. 201/79 dated 4-6-1979. The appellants also put forth an alternative contention that, in the event of the aforesaid contention not being accepted, it should be held that the cost of the printed cartons and packing of the finished products in