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2004 (5) TMI 188 - CESTAT, NEW DELHIExtract: .......ges to value of material and other items supplied. The sale price of the party who sells the goods upon receipt from the job worker can t be the basis for assessment. The present duty demand being based on that impermissible basis, cannot be sustained. It is, therefore, set aside and the appeal is allowed with consequential relief to the appellant.
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