ORDER : We have today delivered judgment in Civil Appeal No. 4770 of 1994 arising out of S.L.P.(c) No. 1513 of 1991 titled Rollatainers Ltd. and Anr. v. Union of India and Ors. the reasons and the conclusions reached by us in the said appeal, we allow this appeal, set aside the Order dated September 29, 1987 of the Customs, Excise & Gold (Con Appellate Tribunal, New Delhi. We further set aside the Order dated December 5, 1978 of the Appellate Collector of Central Excise, Madras. We restore the Order of the Assistant Collector. No costs.