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2006 (12) TMI 552 - CESTAT BANGALOREExtract: .......and, therefore, these elements cannot be added in the assessable value of goods already cleared by them. The issue is covered in the assessee’s favour in the light of the judgments already noted in the appeals disposed of in assessee’s case. The appeal is allowed with consequential relief, if any. (Pronounced and dictated in open Court)
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