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2004 (9) TMI 466

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..... e Respondent. [Order per : Jyoti Balasundaram, Vice-President]. According to the Revenue, which is in appeal against the order of the Commissioner (Appeals) who has held that the cost of hessian cloth used for packing of sugar mill machinery manufactured and cleared by them is liable to be excluded from the assessable value of the goods, the cost of such packing was required to be includ .....

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