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1997 (6) TMI 149 - AT - Central Excise
The Appellate Tribunal CEGAT, New Delhi allowed the appeal of a paper manufacturer regarding the deduction of special packing charges for wooden boxes used in the clearance of carbon paper. The Tribunal held that the manufacturer is entitled to the deduction of the cost of wooden boxes as they are necessary for safeguarding the goods during transportation to distant locations. The lower authorities were found to be in error in disallowing the deduction, and the impugned orders were set aside. The appeal was allowed.
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