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2005 (2) TMI 624 - AT - Central ExciseExtract: .......ootwear do not become inputs. 4. emsp Since the First Aid Box is a compulsorily prescribed item and its value forms part of the assessable value, prima facie, the appellant has a strong case on merits. Stay is allowed and recovery of the amount is also stayed. Appeal to come up for hearing on 6th June, 2005. (Dictated and pronounced in open Court).
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