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1994 (8) TMI 52 - GOVERNMENT OF INDIA
Extract:
.......of uniformity, it is ordered that interpretation of the word value for purpose of proviso (vii) Notification 197/62 shall stand modified wherever required in the said orders to conform to the explanation under proviso (vi) of Rule 97A of Central Excise Rules and rebate claims allowed as per orders-in-appeal thereafter. 32.It is ordered accordingly.