1997 (5) TMI 326

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..... ent. [Order per : G.A. Brahma Deva, Member (J)]. - This is an appeal filed by the department against the impugned order passed by the Collector of Central Excise (Appeals), Bombay. 2. The issue involved in the instant case is whether the cost of secondary packing (wooden packing) restored to by the assessee in certain cases is an admissible deduction or not under Section 4(4)(d)(ii) of Ce .....

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