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    <title>2010 (9) TMI 598 - CESTAT, BANGALORE</title>
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    <description>The Tribunal dismissed the appeal, affirming the inclusion of the cost of gunny bags in the assessable value of the goods. The appellants failed to provide adequate evidence to support their claim for deduction of packing material costs, and the lower authorities&#039; decisions were upheld based on established legal principles and factual findings.</description>
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      <description>The Tribunal dismissed the appeal, affirming the inclusion of the cost of gunny bags in the assessable value of the goods. The appellants failed to provide adequate evidence to support their claim for deduction of packing material costs, and the lower authorities&#039; decisions were upheld based on established legal principles and factual findings.</description>
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