1995 (7) TMI 441

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....ss Industries Ltd. v. Union of India 1979 ELT J 444 Guj and Special Civil Application No. 787 of 1976 decided on 16-4-1980, took the view that the value of wooden containers into which the assessees' glass products were packed, could not form part of the value of the glass products. Therefore, the High Court held that the assessees were not liable to pay excise duty under Item 23-A on the valu....