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1995 (12) TMI 181 - AT - Central ExciseExtract: .......ed in wooden cases. It must follow that such packing is ldquo necessary rdquo in the sense in which it has been explained in MRF Ltd. case. 16. emsp We, therefore, hold that the cost of the secondary packing has to be included in the assessable value. 17. emsp In the result, we dismiss both the appeals and confirm the order passed by the Collector.
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