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1998 (7) TMI 284 - AT - Central ExciseExtract: ....... in the impugned order by the Commissioner (Appeals). In the absence of any definition of the term packing material under Rule, what has to be looked for is only whether criterion in the Clause (iii) above is satisfied. Since it has been so fulfilled in the present case, we see no reason to interfere with the impugned order. The appeal is rejected.
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