TRIVENI GLASS LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) This appeal is against the judgment dated 14.10. 1999 passed by the High Court of Allahabad at Allahabad.

(2.) Briefly stated the facts are as follows:-

(3.) Two questions arise for consideration by us: (i) Whether the costs of wooden crates is includible in the value of glass sheets; and (ii) Whether the wooden crates can be said to be "durable and returnable packing".