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2009 (9) TMI 832 - AT - Central ExciseValuation - includibility - whether the Hydraulic testing, repair and maintenance charges of cylinders and rental charges of Chlorine tankers received from parties shall form part of the assessable value? - Held that: - testing, repair and maintenance is not a regular activity carried out prior to clearance. Once such peculiar fact surfaces, testing repair and maintenance charges shall not form part of assessable value of the chlorine cleared through cylinders - appeal dismissed - decided against Revenue.
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