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2004 (3) TMI 520 - CESTAT, NEW DELHIExtract: ....... include, in addition to the manufacture rsquo s price, taxes and other costs like freight and dealer rsquo s profit. The appellants are right that comparison with dealers rsquo price is inappropriate and duty demand has no legal basis. We, therefore, hold that the impugned orders are not sustainable. They are set aside and the appeals are allowed.
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