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    <title>1991 (2) TMI 225 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal allowed the appeals and remanded the cases to the Assistant Collector with specific directions to determine the includibility of secondary packing costs based on their necessity for marketability at the factory gate and to reconsider the eligibility of post-manufacturing expense deductions in light of the principles established in Bombay Tyre International.</description>
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      <link>https://www.taxtmi.com/caselaws?id=81062</link>
      <description>The Tribunal allowed the appeals and remanded the cases to the Assistant Collector with specific directions to determine the includibility of secondary packing costs based on their necessity for marketability at the factory gate and to reconsider the eligibility of post-manufacturing expense deductions in light of the principles established in Bombay Tyre International.</description>
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