1978 (9) TMI 65

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....petitioners in the revision application and have examined the records of the case. An opportunity of personal hearing was also granted but items not availed. 2. Government observe that under Section 4(4)(d)(i) of the Central Excises and Salt Act, 1944 the cost of such packing which is of a durable nature and is returnable by the buyer to the assessee is allowed deduction. The drum utilised by t....