1996 (2) TMI 301

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....Singh, SDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - These are four appeals filed by M/s. Antifriction Bearings Corpn. Ltd. against the common Order-in-Appeal, dated 5-11-1984 of the Collector (Appeals), Central Excise, Bombay involving a common issue and therefore, they are clubbed together and are being disposed of by this common order. 2. When the matter h....

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.... Ltd. v. U.O.I. reported in 1992 (61) E.L.T. 328 (S.C.), it had been observed that it is clear that the cost of such secondary packing in wooden boxes is not includible. It was specifically observed even if the cardboard cartons are packed in wooden boxes in all cases, still the cost of such packing in wooden boxes is not includible. 5. We have carefully considered the matter. On going thr....