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1977 (3) TMI 49 - GOVERNMENT OF INDIAExtract: .......ed condition. When a tin and tikkly are sold together they could be regarded as container in an unassembled condition, the tikkly being used to close the month of the container. Thus, when they are cleared together either physically or constructively they should be assessable to duty on the total value of the container including that of the tikkly.
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