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    <title>2004 (5) TMI 460 - CESTAT, MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT, Mumbai upheld the decision to include packing costs in the assessable value of goods sold at the factory gate. The appeal was dismissed, citing the Supreme Court decision in Ponds India case, as the goods were typically sold in packing.</description>
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      <description>The Appellate Tribunal CESTAT, Mumbai upheld the decision to include packing costs in the assessable value of goods sold at the factory gate. The appeal was dismissed, citing the Supreme Court decision in Ponds India case, as the goods were typically sold in packing.</description>
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