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2004 (1) TMI 246 - AT - Central ExciseExtract: .......earing in the provisions of Section 4(3)(d). As such, we are of the view that even after the introduction of the new Section 4 with effect from 1-7-2000, the same would not form part of the assessable value of the final product i.e. Gases. Accordingly, we set aside the impugned order and allow the appeal with consequential relief to the appellants.
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