Appeal Dismissed: Rule 57A Costs Requirement Specific to Packaging Materials

The appeal was dismissed as Rule 57A applies the requirement to include costs only for packaging materials, not other inputs like antistatic oil used for textured yarn.

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The appeal was against the Commissioner's order allowing duty paid on antistatic oil for textured yarn under Rule 57A. The department argued that since the cost of antistatic oil was not included in the value of yarn, credit cannot be taken. However, Rule 57A applies this requirement only for packaging materials, not other inputs. The appeal was dismissed.

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