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1977 (3) TMI 154 - APPELLATE COLLECTOR, NEW DELHIExtract: .......ionment which would make the whole price uncertain and not easily ascertainable. It would, therefore, be incorrect to say that such charges are in the nature of post manufacturing charges including freight as contemplated in the Voltas judgment. ln view of the above discussions I uphold the order of the Asstt. Collector and reject both the appeals.
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