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2003 (9) TMI 168 - AT - Central ExciseExtract: .......be held that licence fee, which is for a different transaction and consideration than the sale of MS and HSD cannot form part of the assessable value of MS and HSD. The issue also is settled by the decisions relied on by the appellants. 5. In view of what is stated above, the appeals are allowed with consequential relief, if any, to the appellants.
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