1995 (7) TMI 97

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..... e manufacture of china and porcelain goods was required to be added to the value of the goods for the purposes of excise duty. It appears that the Assistant Collector/Commissioner included the value of the packing material in the assessable value in those cases in which the goods were removed with packing but did not do so in the other cases where the goods were removed without packing. The said a .....

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