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2005 (2) TMI 320 - CESTAT, BANGALOREExtract: .......- per box when the goods are available to the independent buyers at Rs. 48/- per box. i.e. normal price of the goods. Therefore the Commissioner (Appeals) s order holding that even for goods sold to M/s. Golden Threads, the assessable value would be Rs. 48/- per box, cannot be faulted. Accordingly we uphold the impugned order and reject the appeal.
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