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1997 (4) TMI 419 - CEGAT, MUMBAIExtract: .......essable value and that the basis of the assessable value principle, not the wholesale price at which the supplier of the raw material sold the goods but the value of the goods, as determined in accordance with the principle laid down in Ujagar Prints, when they leave the factory of the job worker. 13. emsp Appeals allowed. Impugned order set aside.
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