- (1.) Civil Appeal No. 5948 of 1999 is against the judgment dated 11/11/1998 and Civil Appeal No. 4934 of 1999 is against the judgment dated 15/4/1999 passed by the Customs, Excise and 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 and CCE v. Ponds India Ltd. 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 16/3/2000 of course by a non-speaking order.;