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1978 (10) TMI 45 - HIGH COURT OF MADHYA PRADESH, JABALPUR (INDORE BEN
Extract:
.......ss the value for the purpose of computation of excise duty in the light of the decision of this petition excluding the price of the containers and excluding the freight and transportation charges, if any. In the circumstances of the case parties are directed to bear their own costs. Security amount be refunded to the petitioners after verification.