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Court Rules on Soap Valuation: Bulk vs. Packed, Adjusting for Packing Costs u/r 11.

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Full Text of the Document

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....Valuation - clearing soaps in bulk to job-worker without marking MRP - Job worker in turn were packing the individual soaps in multi-piece packaging - it is only just to say that difference between the values of the two clearances is only the cost of packing material. Under Rule, 11 it would appear reasonable to allow the adjustment on account of cost of packing material as claimed by the appellant. - AT....

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