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1985 (8) TMI 210 - CEGAT, NEW DELHIExtract: .......he packing is returnable or not. Such a criteria is foreign to the language of the definition of lsquo value rsquo as given in Section 4. In view of the Supreme Court decision reported in 1987 (27) E.L.T. 598, Supreme Court and Larger Bench Decision of the Appellate Tribunal reported in 1987 (27) E.L.T. 746, the present decision does not hold good.
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