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1998 (10) TMI 133 - AT - Central ExciseExtract: .......packing is also included in the assessable value of the goods. When the law covers packing in such a manner, it is incongruous to deny the fact that printing is an integral process in the manufacture of the lubricating oil. In the circumstances, I hold that subject machine was eligible capital goods. The appeal is allowed with consequential relief.
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