Judgment ( 1 ) THE High Court, relying on the decisions in Cibatul Limited v. Union of india, Alembic Glass Industries Ltd. v. Union of India and Special Civil application No. 787 of 1976 decided on 16/4/1980, took the view that the value of wooden containers into which the assessees glass products were packed, could not form part of the value of the glass products. Therefore, the high Court held that the assessees were not liable to pay excise duty under item 23-A on the value of the wooden containers. This view cannot be sustained in view of the latest decision of this Court in Govt. of India v. Madras Rubber Factory Ltd. unless it is shown that the wooden containers were durable and returnable. It appears that the authorities below had negatived the contention that they were durable and returnable but the High court did not go into it on account of the law as it then stood. The issue now would have to be gone into to determine whether or not the assessee is entitled to deduction of the value of the wooden containers. It is, therefore, necessary to remit the matter to the High Court with a view to enable it to decide whether or not on the evidence laid, the containers could be described as durable and returnable. The High Court may give an early hearing since the issue is a narrow one. The appeals are allowed accordingly with no order as to costs.