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2007 (11) TMI 193 - AT - Central ExcisePrinted labels, polythene bags and corrugated boxes are part of packing materials in respect of the final product viz, canister manufactured and cleared by the appellant for packing of liquor - None of the packing materials are of durable or returnable nature and therefore, the cost of such packing is includable in the assessable value of the canisters - non-inclusion of the same came to light only after detection by preventive officers – misdeclaration & supression – demand not time barred
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