Per Justice K.K. Usha :

In this appeal at the instance of the assessee the only issue arising for consideration is whether the cost of packing has to be added for arriving at the assessable of the goods as per the provisions contained under Section 4 of the Central Excise Salt Act, 1944. Clause (d) of sub-section (4) of Section 4 provides that value in relation to any excisable goods will include cost of packing where the goods are delivered at the time of removal in a packed condition except the cost of packing which is of durable nature and is returnable by the buyer to the assessee. The contention raised by the assessee that the packing of the goods manufactured by it was of a durable nature and is returnable by the buyer to the assessee was accepted by the adjudicating authority. On appeal by the Revenue, the Commissioner (Appeals) took the view that the packing is not durable in nature and therefore, the cost of the same has to be added for arriving at the assessable value of the goods. It is the above order that is under challenge in this appeal.

2. The appellant is engaged in the manufacture of glass sheets in its factory. The glass manufactured in the factory of the ap