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2000 (5) TMI 112 - AT - Central ExciseExtract: ....... buyers without such packing, we hold that such packing was not necessary putting goods in the marketable condition on the criteria laid down by the Hon ble Supreme Court in a number of cases. Accordingly, we hold that packing charges are not liable to be included in the assessable value of the fan guards. Appeal is thus allowed in the above terms.
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