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1999 (11) TMI 67 - SUPREME COURTExtract: .......d)(ii) of the Central Excise Act states that the assessable value does not include the amount of excise duty, sales tax and other taxes does not, by itself, lead to the inference that for the purposes of assessment of duty of excise under another statute the same principle must be applied. 4. The appeal fails and is dismissed. No order as to costs.
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