(1.) THIS writ petition raises an important question of law as to whether the cost of packing of excisable goods can be included for the purpose of determining the value thereof under Section 4 of the Central Excises and Salt Act, 1944, (hereinafter referred to as 'the Act').
(2.) NOW , we should have thought that this question has already been determined and concluded by a Division Bench judgment of this Court in Union v. Mansingka Industries (1974) 77 Bom. L.R. 663.
(3.) THE learned Counsel for the respondents has, however, contended that these decisions did not conclude the questions which arise in the petition before us. He added that there were certain contentions which did not arise in previous eases.