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1989 (8) TMI 211 - CEGAT, NEW DELHIExtract: .......(14) F.L.T. 1896 (S.C.) that the packing in which the article is contained and in which it is made marketable for the ordinary consumer must be regarded as falling within Sec. 4(4)(d)(1). Therefore in the absence of evidence that the packing material is returned, it is includible in assessable value. The appeal, therefore, deserves to be dismissed.
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