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2004 (5) TMI 358 - AT - Central ExciseExtract: .......ssion towers. Parts are cleared from the factory after undergoing required quality test. The charges for the destruction test which is conducted on the prototype towers cannot therefore be added to the assessable value of the goods manufactured by the Respondent. 5. emsp In the light of the above we affirm the order impugned and dismiss the appeal.
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