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2004 (9) TMI 528 - CESTAT, MUMBAIExtract: ....... to shrinkage of 6 already reckoned in value, the addition of shrinkage will reach the actual figures of 8 or so and there will be no addition required to be made to value. Since 2 on account of Octroi was not to be added not being levied/paid, therefore demands as arrived at cannot be upheld. Therefore the orders are set aside and appeals allowed.
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