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1997 (9) TMI 268 - AT - Central ExciseExtract: .......in the assessable value. Be that as it may the principles laid down by the Trinunal in the decision of Shri Pipes Pvt. Ltd. which is quoted by us above clearly shows that such special testing charges cannot be included in the assessable value. Therefore, respectfully following the above said decisions, we allow the appeal with consequential relief.
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