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1984 (8) TMI 328 - CEGAT NEW DELHIExtract: .......necessary for us to go into the alternative submission of the appellants, namely, that if it is held that packing is not a process of manufacture, the cost of packing should be excluded from the assessable value. In any event, this point is no longer open to. argument in the light of the Supreme Court decision in the Bombay Tyre International case.
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