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1986 (8) TMI 168 - AT - Central ExciseExtract: .......om the various things we have seen in the agreement, M/s. Television Factory and ECIL are related persons and the action of the Assistant Collector in demanding a part IV price list was quite correct since the assessable value must be governed by section 4(1)(a)(iii) of the Central Excises and Salt Act, 1944. 14. The appeal is accordingly rejected.
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