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1986 (11) TMI 46 - SC - Central ExciseExtract: .......tioner that there was any such arrangement for return of the packing by the wholesale buyers to the petitioner nor is there any evidence to that effect. The Excise Authorities were, therefore, right in not excluding the cost of packing in determination of the assessable value of the goods. The Special Leave Petition will, therefore, stand rejected.
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