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1977 (1) TMI 150 - Commissioner - Central ExciseExtract: .......esale cash price under Sec. 4(a) of the Central Excises and Salt Act minus the permissible deductions of trade discount etc. The price of the voltage stablizer will not form part of the assessable value but the deduction of service charges from the assessable value is disallowed. The order of the Assistant Collector is modified to the above extent.
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