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2003 (3) TMI 740 - SC ORDERExtract: .......xcise Act read with Rules 7 and 6(b) of the Central Excise (Valuation) Rules, 1975 or on some other basis. The Tribunal has not decided this question even after holding that the goods were excisable. We, therefore, remit these matters back to the Tribunal for a decision on this point. The Appeals Stand Disposed of Accordingly. No order as to costs.
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