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2001 (8) TMI 158 - AT - Central ExciseExtract: .......T 913 is specifically on the issue before us - inclusion of the value of batteries in the value of UPS. The decision of the Tribunal in Tata Libert Ltd. v. CCE, 2000 (121) E.L.T. 474 (T) 2000 (39) RLT 1006 is also proceeded on the footing that the batteries were essential part of UPS. 5. We do not find any ground for interference. Appeal dismissed.
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