- (1.) These appeals are against judgments of the Customs, Excise and Gold (Control) appellate tribunal (CEGAT). As the question of law involved in all these appeals is the same, they are being disposed off by this common judgment.
(2.) The question for consideration is whether the cost of wooden crates/boxes in which the respondents pack their product, i. e. , glass sheets, is includible in the assessable value of the glass.
(3.) For the sake of convenience, facts in civil appeal no. 3819 of 1999 will be referred to. In civil appeal no. 3819 of 1999 CEGAT has held in favour of the respondents by following an earlier decision of CEGAT, dated 9th January 1987, in respondents' own case. In that case, the Order was based on a finding of fact that barring stray instances glass was delivered to local customers with just a paper packing interleaved with straws. CEGAT had, on those facts, held that the ratio laid down by this court in the case of Union of India and Ors. v. Godfrey Philips India Ltd. and in the case of Geep Industrial Syndicate Ltd. v. Union of India applied.;