J U D G M E N T This appeal raises the question as to the scope and effect of the Explanation to Section 4 4 d ii of the Central Excises and Salt Act, 1944 hereinafter referred to as the Act .
The Explanation was added to clarify what would be the amount of duty which had to be deducted from the wholesale price for arriving at the assessable value of goods.
With Civil Appeals Nos.1965/86, 1966/86, 1967/86, 2328/86, 1059/81, 2393 2409/80, 1052/81 285/88, 2155/87, 1415 16/86, 8178/95, 8263/95 and Civil Appeals Nos.
of 1996 Arising out of S.L.Ps.
C Nos.5881/86, 5882/86 .
AND ,7852 .
