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2005 (3) TMI 126 - SCH - Central ExciseValuation (Central Excise) - Packing - whether the value of secondary packing i.e., cardboard box, used to pack Paint tins, is to be included in the assessable value of the goods, namely, paints - Held that:- case is fully covered by the principles laid down in the cases of Geep Industrial Syndicate Ltd. v. Union of India reported in [1986 (4) TMI 75 - SUPREME COURT OF INDIA] and C.C.E. v. Ponds India Ltd. reported in [1989 (10) TMI 54 - SUPREME COURT OF INDIA]. In this view of the matter we see no reason to interfere with the impugned Orders - Decided against Revenue.
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