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1995 (8) TMI 75 - SC - Central ExciseWhether packing, the cost whereof is sought to be included is the packing in which it is ordinarily sold? Held that:- In the instant case, it is necessary to reach a definite conclusion whether the larger cartons in which smaller cartons containing tooth powder tins were packed were the one in which ordinarily in the course of wholesale trade the sale was effected to the wholesale buyer. To put it differently, whether such larger carton packing was necessary for putting the excisable article in the condition in which it was generally sold in the wholesale market at the factory gate. A finding on this question of fact would determine whether the cost of such packing has to be included or excluded. It is for this limited purpose that we are required to remit the matter to the Tribunal. The appeal will stand allowed accordingly
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