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2016 (10) TMI 383 - AT - Central ExciseValuation - glass bottles - Central Excise Duty discharged on assessable value - whether packing material to be included in the assesssable value? - Held that: - the issue is no more res integra as the Apex Court in the case of HINDUSTAN POLYMERS Versus COLLECTOR OF C. EX. [1989 (8) TMI 77 - SUPREME COURT OF INDIA] has settled the law that packing materials supplied by customer/buyer, cost thereof is not includable in assessable value - appeal allowed - decided in favor of appellant.
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