1998 (9) TMI 264

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....r per : G.A. Brahma Deva, Member (J)]. - The short point to be considered in this appeal is whether cleaning and maintenance charges w.r.t. the durable and returnable packing are to be included for the purpose of abatement from the value of excisable goods. When the matter was called None appeared on behalf of the respondents. However, in the cross-objections it was submitted by them that the is....