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1995 (11) TMI 185 - CEGAT , NEW DELHIExtract: .......ental to such used (sic), it is not classifiable under 4920.90. In the case of J.G. Glass Ltd. v. CCE, 1991 (51) E.L.T. 521 , it was held that the value of the printing and decoration done on plain bottles carried on in a factory is includible in the assessable value. 4. emsp In view of the above, we uphold the impugned order and reject the appeal.
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