2005 (3) TMI 126

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....l Appeal No. 4934 of 1999 is against the Judgment dated 15th April, 1999 passed by the Customs, Excise & Gold (Control) Appellate Tribunal (CEGAT). 2. The question is whether the value of secondary packing i.e., cardboard box, used to pack Paint tins, is to be included in the assessable value of the goods, namely, paints. In our view, this case is fully covered by the principles laid down in the ....