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1990 (10) TMI 173 - AT - Central ExciseExtract: .......s carried on in the precincts, it is a factory within the meaning of Section 2(e) of the Act. The bottles that are removed from the precincts are printed bottles. Therefore, the value of printing and decorating is includible in the assessable value. 24. In view of the foregoing, we see no merit in the appeal and the appeal is accordingly dismissed.
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