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2005 (7) TMI 599 - CESTAT, MUMBAIExtract: .......sale under Rule 9(e) has to be rejected. We may however caution that we are not propounding that post manufacturing charges are includible in the assessable value. In the facts of the present case we hold that pound 25000 formed part of the sale and not pest manufacturing charges. 5. emsp The appeal is rejected. (Operative part pronounced in Court)
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