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2003 (10) TMI 422 - CESTAT, MUMBAIExtract: .......r. We, therefore, set aside the impugned order and remand the case for fresh consideration to the Commissioner in the light of the submission that the cost of reusable containers has been amortised as evident from the Chartered Accountant rsquo s certificate and in the light of the circular cited supra. 4. emsp The appeal is thus allowed by remand.
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