(1) The only question that arises in this appeal relates to the five per cent extra charge which is made by the respondent to the wholesale dealers in respect of packing and distribution costs, this charge of five per cent does not represent the cost of unit packing but merely represents the cost of additional packing if it is so desired by the wholesale dealers and moreover in such case the wholesale dealers take delivery of the goods manufactured by the resopondent from the duty-paid warehouse situated outside the factory premises. Since these averments made by the respondent in the Writ Petition have not been controverted on behalf of the appellants, we must hold that 5 per cent extra charge cannot be taken into account by the authorities for the purpose of determining the assessable value of the goods for excise duty. The High court was in the circumstances right in excluding 5 per cent extra charge from the assessable value and the appeal must, therefore, fail and be dismissed with no order as to costs.
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