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1989 (5) TMI 75 - SC - Central ExciseWhether post-manufacturing expenses of 14.4% on gasket and 6% on piston rings were deductible in arriving at the assessable value of the goods covered under Tariff Item No. 34A on the basis of the price lists 89 and 90 both dated 16th May, 1980? Held that:- The judgment of the High Court, insofar as it disallows post-manufacturing expenses contrary to the order of 9th May, 1983 and the judgment dated 7th October, 1983 in the case of Bombay Tyres International Limited (1983 (10) TMI 51 - SUPREME COURT OF INDIA, NEW DELHI) will stand set aside.
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