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1980 (3) TMI 104 - CGOVT - Central Excise

The Government of India considered a revision application regarding the excisability of evaporative air coolers. The court ruled that the cost of special packing for outstation sales should not be included in the assessable value of the air coolers. The revision application was allowed. (Case: 1980 (3) TMI 104 - GOVERNMENT OF INDIA)

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