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1998 (2) TMI 270 - AT - Central ExciseExtract: .......g to do with the activity of manufacturer of fruit juice. It cannot be regarded as enhancing marketability of bulk fruit juice in carbouys sold by the manufacturer. Even if the product dutiable, hire charges collected cannot be regarded as part of the assessable value. For the reasons indicated, we set aside the impugned order and allow the appeal.
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