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2000 (8) TMI 1043 - AT - Central ExciseExtract: .......ot to form part of sale price. As such the same are not includible in the assessable value of the product. 3. emsp Respectfully following the ratio of the Larger Bench Tribunal rsquo s decision referred supra we reject the appeal filed by the Revenue and allow the appeals filed by the appellants. All the appeals are disposed of in the above manner.
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