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1987 (2) TMI 171 - AT - Central ExciseExtract: ....... and returnable packing. For this type of packing, the statute Section 4(4)(d)(i) supra itself creates a distinction vis-a-vis ordinary packing and excludes its value. 3. emsp No judgment contrary to the Karnataka High Court judgment aforesaid was cited before us. We respectfully follow this judgment and allow this appeal with consequential relief.
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