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2004 (4) TMI 223 - CESTAT, NEW DELHIExtract: .......nsideration for the sale, because what is being subjected to excise duty is the computer and not the sale as such. Only the transaction value of the computer is relevant for levying excise duty on the computer and not the full sale price. 7. In view of what is stated above, the appeal is allowed with consequential relief, if any, to the appellants.
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