JUDGMENT:

CIVIL APPELLATE JURISDICTION: Civil Appeal No. 2043 (NM) of 1989.

From the Judgment and Order dated 28.11.1988 of the Customs. Excise and Gold (Control) Appellate Tribunal, New Delhi in Appeal No. E.A. No. 3302/87A in Order No. 558/88-A.

K. Parasaran, Attorney General, A.K. Ganguli and P. Parmeshwaran for the Appellant.

Soli J. Sorabji, S. Ganesh, R. Narain, P.K. Ram and D.N. Mishra for the Respondent.

The following Judgments of the Court were delivered

SABYASACHI MUKHARJI, J. This is an appeal under section 35L(b) of the Central Excises & Salt Act, 1944 (hereinafter called ’the Act’) from the judgment and order of the Cus- toms, Excise & Gold (Control) Appellate Tribunal, New Delhi, (hereinafter called ’the Tribunal’) date 28th November, 1988.

M/s. Ponds India Ltd., (hereinafter referred to as ’the respon- 482 dent’) used to manufacture talcum powder and face powder falling under tariff item 14F of the Central Excise Tariff, which are now under sub-heading No. 3304.00 and were clear- ing the same on payment of duty. The assessee claimed deduc- tion of cost of packing for transportation in respect of small packings of 15, 18, 20, 30, 40 & 100 gms. powder ranging from 0.27 paise