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1996 (6) TMI 148 - CEGAT, NEW DELHIExtract: .......sent appeals. 4. emsp It is explained that servicing/filling charges are incurred in the course of filling acid in durable containers and making them ready for sale and delivery. That being so, the charges cannot be regarded as post manufacturing expenses. They should be part of the assessable value. The appeals are without merit and are dismissed.
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