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2002 (8) TMI 374 - CEGAT, NEW DELHIExtract: .......io of Ujagar Prints case in the matter of arriving at the assessable value, the Department cannot reject the same for the reason that the assessable value on the very same goods in Unit No. 1 where the manufacturing process is to be done directly by the assessee is higher. 6. emsp In the result, we set aside the impugned order and allow the appeal.
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