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2005 (9) TMI 414 - CESTAT, CHENNAIExtract: ....... worker outside the factory of production of the fabrics, after the fabrics were cleared at the factory gate on payment of duty, were not includible in the assessable value of the fabrics. 4. emsp For the aforesaid reasons, we sustain the impugned order and dismiss these appeals. (Operative part of the order was pronounced in open Court on 26-9-05)
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