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2000 (5) TMI 90 - CEGAT, NEW DELHIExtract: .......ibunal decision in India Automotive case confirmed by the Apex Court vide 1998 (98) E.L.T. A72 the ground taken by the Department against including the value of tool kits and jack assembly in the assessable value of the vehicles manufactured by the respondents cannot be accepted. 9. Accordingly, the impugned order is upheld and the appeal rejected.
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