1975 (12) TMI 164

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..... .K. Kapoor ORDER I have considered the appeal and observe that the appellants have a wholesale cash market of their goods at Delhi. It is already reported by Assistant Collector that they hav .....

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..... lt Act, in the case of goods manufactured by the appellants, packing charges would be deducted from the wholesale cash price under Section 4(a) of the Central Excises and Salt Act, 1944. Subject to th .....

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