However, in the Writ Petition filed by the Appellants the High Court has, by the impugned Judgment, held that the companyts of the wooden crates was includible in the value of the glass sheets as it was necessary to put the glass sheets in a companydition in which they can be sold in the wholesale trade.
The Assistant Collector passed orders including the companyts of the wooden packing in the assessable value of the glass sheets.
The Appellants thus filed a Writ Petition in the Allahabad High Court claiming that the action of the Assistant Collector was in defiance of the Order of the Collector Appeals and that the Assistant Collector be directed to exclude the companyts of wooden crates.
The Appeals filed by the Appellants were allowed by the Collector Appeals and it was held that the special packing was number necessary for making them marketable and thus the companyts is number includible in the value of the glass sheets.
CEGAT disposed off these Revisions by companycluding that the companyt of wooden crates was number to be includible in the assessable value of glass sheets.
In this case the Appellants filed a price list in which the companyt of wooden crates was number included.
With the companystitution of the Customs, Excise and Gold Control Appellate Tribunal CEGAT the Revisions were transferred to CEGAT.
It must be mentioned that against the Order of the Collector Appeals the Department had filed Revisions before the Central Government.
The High Court also held that the wooden crates were number durable and returnable.
Thus this Appeal.
