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2001 (11) TMI 402 - CEGAT, MUMBAIExtract: .......ce printed that the higher or highest of the price is to be taken. The appropriate course for the department was to take as the basis for the assessable value of the price printed in each of the different types of bottles meant for sales in different areas of the appellant. 4. emsp The appeal is accordingly allowed and the impugned order set aside.
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