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1984 (1) TMI 315 - CEGAT NEW DELHIExtract: ....... 10 lakhs. Even if the expenses on items like transportation and technical know-how fees are excluded the total value would fall below this limit of ₹ 10 lakhs. 4. On consideration of all the facts and circumstances the Bench sets aside the order of the Collector of Central Excise, Baroda, and allows the appeal with consequential relief.
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