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2003 (1) TMI 180 - CEGAT, NEW DELHIExtract: .......s have no connection to the price of soap. Therefore, there was no requirement for the addition of the price of bindis to the price of the soap to arrive at the assessable value of soap. The contrary determination made in the impugned order is not sustainable. Accordingly, the appeal is allowed, with consequential relief, if any, to the appellants.
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