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2000 (6) TMI 96 - AT - Central ExciseExtract: .......essories of the automobile. 15.In view of the above discussion, we hold that the action of the Department in adding value of jack assembly and tool kits to the value of automobiles manufactured by the appellant and in claiming differential duty is ill-conceived. Orders in this regard passed by the authorities are set aside. 16. Appeals are allowed.
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