ORDER
J.H. Joglekar, Member (T)
1. When the case was called none was present for the appellants. We have taken into consideration the written submission made in the appeal memorandum and have heard Shri K.L. Ramtake, the Ld. DR for the revenue.
2. The issue involved is whether the cost of corrugated folding boxes used for packing soaps manufactured by the appellants was includable in the assessable value of the soaps. In the impugned order, the Collector has held it to be includable, relying upon the judgments of the Supreme Court in the case of CCE v. Ponds (I) Ltd. and Hindustan Polymers v. CCE . In the first cited case, the Supreme Court had held that the cost of that much of packing could be includable in the assessable value in which the goods were ordinarily sold. Vide this judgment, the earlier distinction made between primary and secondary packing was removed. The second cited judgment is also the same. In identical circumstances, the Tribunal in their judgment in the case of CEAT Tyres of India Ltd. had that cost of corrugated boxes and fibre containers used for packing thread, rubber gum etc. to be included in the assessable value. In the appeal memorandum, no judgment contrary to those relied upon in the impugned orders had been cited. We accordingly find no reason to interfere with the impugned order and dismiss the appeal.