JUDGMENT : The assessee has come in appeal as it was held that the value of the straw packing in the manufacture of china and porcelain goods was required to be added to the value of the goods for the purposes of excise duty. It appears that the Assistant Collector/Commissioner included the value of the packing material in the assessable value in those cases in which the goods were removed with packing but did not do so in the other cases where the goods were removed without packing. The said adjudication order was reversed by the Collector/Commissioner (Appeals) by his order dated 24-8-1983 holding that straw packing was not routine in the pattern of the assessee's transaction and, therefore, could not be included in the assessable value. The Tribunal, however, reversed the finding holding that the value had necessarily to be included in the value of china and porcelain, regardless of the fact that ordinarily the sales were without packing material. It is this order of the Tribunal which is questioned before us. 2. In the recent decision rendered by this Court in Government of India v. Madras Rubber Factory Limited - 1995 (77) E.L.T. 433 (S.C.), this Court considered this aspect of the matter in Paragraph 43 of the judgment. We are, therefore, of the opinion that the question in issue will have to be examined in the light of the aforesaid judgment and the test indicated in Paragraph 43 thereof. 3. We, therefore, allow this appeal, set aside the order of the Tribunal and remit the matter back to the Tribunal for disposal in accordance with law laid down in the aforesaid case. There will, however, be no order as to costs.