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2003 (9) TMI 234 - CESTAT, KOLKATAExtract: .......rest has to be charged separately and if it is in-built in the price, the deduction is not permissible. 3. We find no merits in the above contention of the Revenue, and inasmuch as the issue is squarely covered by the Larger Bench decision (supra), we find no merits in the Revenue s appeal and reject the same. Cross Objection also gets disposed of.
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