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2010 (9) TMI 392 - AT - Central ExciseValuation – Bought out items received at site - respondent manufactured boiler in the factory and cleared in CKD condition but certain parts were purchased from the market, which were directly supplied at site - parts were essential parts of the boiler - respondents manufacturing boiler and clearing the same as boiler and bought out items are essential parts, therefore, includable in the assessable value of the boiler
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