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2017 (6) TMI 808 - AT - Central ExciseValuation - includibility - bought out items - whether value of certain items viz. oil quinching tank, washing machine, aluminia sieve shaker, blower for furnace, piping and manifold, jigs and fixtures, auto control systems and certain spares, to be included in assessable value or not? - Held that: - these goods are not supplied as accessories or parts which are used items of erection or commissioning of the furnace supplied by the appellant - there is no valid reason to charge excise duty on these components bought out and supplied by the appellant. Appeal allowed - decided in favor of appellant.
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