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1993 (8) TMI 86 - CGOVT - Central ExciseExtract: .......xport but also in law and equity and as value is not defined but is a contextual term Government conclude that the value under Notification No. 197/62 should be given the same meaning as in the explanation to proviso (vi) under Rule 97A of the Central Excise Rules and party s claim processed and sanctioned accordingly. 9. It is ordered accordingly.
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