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1997 (1) TMI 113 - SC - Central ExciseExtract: ....... would, therefore, only modify the order of the High Court by saying that the authorities may determine the value as per the law as explained by this Court and thereafter consider the question of application of the exemption notification dated 1st March, 1979. 4. With this modification, we dispose of this appeal. There will be no order as to costs.
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