1997 (7) TMI 128

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....000 kgs. capacity) and cylinders (20 to 100 kgs. capacity) of steel which are returnable. The respondent claimed deduction of Rs. 100/- in the case of Tonners and Rs. 150/- in the case of cylinders as cost of packing. The said deduction was disallowed by the Assistant Collector of Central Excise and Customs on the ground that the said amount was recovered as service and maintenance charges and was....