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1997 (9) TMI 183 - CEGAT, NEW DELHIExtract: .......gate. It was also noticed that the buyers from far of places desired additional packing for the purpose of easy transport and to ensure that the goods do not suffer any damage. The packing being optional, the value thereof cannot be included in the assessable value. Following the above decision, we set aside the impugned order and allow the appeal.
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