ORDER Civil Appeal No. 5948 of 1999 is against the judgment dated 11th November, 1998 and Civil Appeal No. 4934 of 1999 is against the judgment dated 15th April, 1999 passed by the Customs, Excise & Gold (Control)
Appellate Tribunal (CEGAT).
2. The question is whether the value of secondary packing i.e., cardboard box, used to pack paint tins, is to be included in the assessable value of the goods, namely, paints, in our view, this case is fully covered by the principles laid down in the cases of Geep Industrial Syndicate Ltd. v. Union of India Ltd., reported in 1992 (61) ELT 328 and CCE v.Ponds India Ltd., reported in 1989 (44) ELT 185 - 1989 (25) ECR 457 (SC), in this view of the matter we see no reason to interfere with the impugned Orders.
3. We may also mention that the appellants have in their list of dates referred to Civil Appeal D. No. 516 of 2000 which according to them is an identical matter. That matter has also been dismissed on 16th March, 2000 of course-by a non-speaking Order.
4. It was sought to be submitted that the question of deductibility of trade discount also arises. No such point has been taken in the Civil Appeals. We have therefore not allowed that point to be taken at this stage and in these Appeals.