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1996 (9) TMI 127 - SCH - Central ExciseExtract: .......ct the goods, already packed, in transit is excludible from the assessable value of the goods by reason of the judgment of this Court in Union of India and Ors. v. Godfrey Philips India Ltd. and Ors., reported in 1985 (22) E.L.T. 306. To this extent, the appeal is allowed and the order of the Tribunal set aside. There shall be no order as to costs.
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