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1986 (5) TMI 174 - CEGAT, NEW DELHIExtract: .......packing should be included in the assessable value of excisable goods. 19. emsp In view of the foregoing discussions, we find that the orders of the lower authorities are sustainable in law and do not merit interference by this Tribunal. We, therefore, see no justification to interfere with the impugned order. In the result, we dismiss this appeal.
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