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1985 (3) TMI 261 - CEGAT NEW DELHIExtract: .......he value of the packing, assessed to duty already, is also to be included, it is not as if duty is being levied all over again on the packing. Duty is being levied only on the goods in question at the rates applicable thereto. The assessable value thereof, however, includes the value of the duty paid packing in terms of Section 4(d) (i) of the Act.
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