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1984 (1) TMI 309 - CEGAT NEW DELHIExtract: .......the crates has to be included in the assessable value inasmuch as the appellants have not showed us that crates constitute special secondary packing ordered by the customers. It must, therefore, be taken as normal secondary packing and its value included in the assessable value. For these reasons, we see no merit in the appeal and dismiss the same.
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