TMI BlogValuation of goods - Inclusion of cost of cartons in the assessable value of the final product - test...Valuation of goods - Inclusion of cost of cartons in the assessable value of the final product - test laid down in the aforesaid judgment in the case of Hindustan Safety Glass Works Ltd. [1985 (9) TMI 90 - SUPREME COURT OF INDIA] would not be applicable. - SC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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