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    <title>2004 (9) TMI 466 - CESTAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT, New Delhi ruled in favor of the Revenue in an appeal concerning the inclusion of packing costs in the assessable value of goods. The Tribunal held that the packing was essential for the marketability of the goods and allowed the appeals, overturning the previous decision.</description>
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      <description>The Appellate Tribunal CESTAT, New Delhi ruled in favor of the Revenue in an appeal concerning the inclusion of packing costs in the assessable value of goods. The Tribunal held that the packing was essential for the marketability of the goods and allowed the appeals, overturning the previous decision.</description>
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