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2004 (10) TMI 228 - AT - Central ExciseExtract: .......hat cone winding charges have to be added to the cost of production of yarn is not tenable and, therefore, rejected. In regard to notional profit, we hold that such profit is an admissible addition in view of the Apex Court s decision cited supra. Rule 6(b)(ii) of the Valuation Rules also permits such addition. 5. The appeal is thus partly allowed.
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