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2004 (7) TMI 139 - AT - Central ExciseExtract: .......the goods as per Kg and not per KgA. Therefore, we agree with the Authorities below that the value taken for quantifying the demand being the one declared by the appellants as per the relevant cost data has been correctly applied for determining the assessable value of the goods. 9. In the result, we uphold the impugned order and reject the appeal.
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