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2002 (6) TMI 490 - CEGAT, NEW DELHIExtract: .......e practice is an essential requirement while applying Rule 6 for arriving at the assessable value. Therefore, we are of the view that there was no reason to modify the rate of deduction granted to the appellant under order passed by the Commissioner (Appeals) dated 9-2-78. 7. emsp In the result, we set aside the impugned order and allow the appeal.
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