ORDER In view of the decision of this Court in the case of the assessee itself reported as Triveni Glass Ltd. v. Union of India [ 2005 (181) E.L.T. 289 (S.C.), the issue whether the cost of wooden crates is includible in the value of glass sheets is no more res integra. Para 17 of the said decision, relevant for our purpose, reads thus: "17. We have considered the submission of the parties. In our view, the law laid down by this Court in Mahalakshmi Glass Works (P) Ltd. v. CCE (1988) Supp SCC 601 : 1989 SCC (Tax) 5, is the correct law. There is no necessity that the crates must be actually returned. So long as there is an obligation on the seller to take back the crates, if the buyer chooses to return them, it is sufficient. The term in the contract, set out above, imposes an obligation on the Appellants to take back the wooden crates and to pay the stipulated amount to the buyer if the buyer chooses to return them. Wooden crates merely consist of planks of wood which are nailed together. Therefore, even if they are dismantled by the buyer and the planks are returned to the appellants the appellants would be in a position to use them again. In our view, the High Court was wrong in holding that the wooden crates are not durable or returnable. The answer to the second question therefore has to be in favour of the Appellants. It is held that, in view of the specific term in the bills/invoices, the wooden crates are durable and returnable packing whose costs is not to be included in the value of glass sheets." 2. In light of the said decision, the appeals are allowed and the impugned judgment is set aside, with no order as to costs.