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2008 (2) TMI 303 - AT - Central ExciseWorks contract with customers for installation and erection of lifts – parts/components cleared from appellant’s factory to sites of customers for AMC and for modernization– since contract is indivisible, sale value of parts/components is not available – for valuation of impugned items appropriate method is cost construction method u/r 8 not deductive method – since appellants filed classification list declaring the value, there is no suppression of facts - larger period is not invocable
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