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1998 (8) TMI 307 - CEGAT, NEW DELHIExtract: .......e lid placed on the tin and the cost of capsule forms part of the cost of the container and that the cost of the container would be eligible for exclusion from the value of the biscuits. Following the ratio of this decision we find no reason to interfere with the impugned order passed by the Commissioner (Appeals) and accordingly reject the appeal.
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