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2003 (7) TMI 114 - CESTAT, NEW DELHI
Extract:
.......f administering, are eligible for deduction while fixing the assessable value of excisable goods which are subject to duty on ad valorem basis. This principle remains clarified in regard to goods bearing MRP under the aforesaid Circular of the Board. 5. In view of the above, the appeal succeeds and is allowed after setting aside the impugned order.