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    <title>1994 (11) TMI 238 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal upheld the Collector (Appeals)&#039; decision, ruling that both warehousing expenses and secondary packing costs are includible in the assessable value of the goods manufactured by the appellants. The legal principles established in previous case law were applied, and the appellants&#039; arguments were deemed unpersuasive in light of these precedents.</description>
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