1986 (4) TMI 75

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....n this appeal is whether the cost of secondary packing in wooden boxes is liable to be added in determination of the value of batteries and torches for the purpose of excise duty. The torches and batteries manufactured by the appellants are first packed in Polythene boxes and then these Polythene boxes are placed in Cardboard Cartons. There are certain varieties of batteries which are packed direc....

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....appeals to decide this disputed question of fact. Even if the Cardboard Cartons are packed in wooden boxes in all cases, it is clear that the cost of such secondary packing in wooden boxes is not includible in determination of the value of batteries and torches. This question is no longer res integra. It stands concluded by the majority decision of this court in Union of India v. Godfrey Philips I....

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....ate and the cost of such secondary packing was therefore not liable to be included in determination of the value of the cigarettes for the purpose of excise duty. The same reasoning must apply in the present case and we must hold that Cardboard Cartons were placed in wooden boxes for the purpose of protecting torches and cells against injury or damage during transport and that packing in wooden bo....