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1986 (9) TMI 193 - CEGAT. NEW DELHIExtract: .......cise duty. It was held that it was the wholesale price at which the goods with the trade mark affixed to them were sold by Food Specialties Ltd. to Nestle Products (India) as stipulated under the agreements which would be the value of the goods for the purpose of excise duty. 12. emsp Accordingly, all these appeals have to succeed. Appeals allowed.
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