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1997 (11) TMI 231 - CEGAT, NEW DELHIExtract: .......nces, the finding of the Additional Collector has to stand. Stamping referred to is one required under the Weights and Measures Act and the Rules thereunder. We fail to see why the cost thereof should not be included in the assessable value as without the same the product cannot be marketed. 4. emsp For the reasons aforesaid, we dismiss the appeal.
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