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1995 (1) TMI 209 - CEGAT, NEW DELHIExtract: .......le disposing of the appeal. In the result, we find that the findings of the Collector (Appeals), based on the Supreme Court decision in the case of Indian Oxygen Ltd. (supra), that the assessable value in this case has to be based on ex-factory price of the goods and not ex-depot price, calls for no interference. The appeal is, therefore, rejected.
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