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2001 (9) TMI 610 - AT - Central ExciseExtract: .......in the value while such packing supplied by a buyers is includable). In our understanding, therefore the cost of packing supplied by the buyers whether durable or not is not includable in the assessable value. 8. emsp We therefore allow the appeal and set aside the order of the Commissioner (Appeals) and restore the order of the Asst. Commissioner.
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