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2003 (5) TMI 161 - AT - Central ExciseExtract: .......e instance of the buyers and buyers meet the expenses for the same. Merely, because the manufacturers initially paid the amount to the inspection agency it will not be a part of the transaction value as the amount is being reimbursed to the manufacturer by the buyer/Govt. Department. We, therefore, confirm the Order impugned and dismiss the appeal.
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