2005 (10) TMI 15

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....dispute, they used to clear their products with both primary and secondary packings. A certain number of units (medicine in bottles and talcum powder in metallic tins) were placed in a smaller carton, which is closed and sealed. A number of such smaller cartons were then placed in a larger carton of corrugated board, which was called master carton. The goods were cleared in this form. The lower au....