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1990 (7) TMI 229 - CEGAT, NEW DELHIExtract: .......en cases, cartons and gunny bags/cloth at the instance of the customers is not includible in the assessable value of the respondents rsquo glass and glasswares. 12. In the circumstances, we do not find any infirmity in the impugned order of the Appellate Collector. Consequently, the same is upheld and the appeals filed by the Revenue are dismissed.
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