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1986 (5) TMI 173 - AT - Central ExciseExtract: .......the customer. The charges in question, in both cases, are part of the total cost of manufacture. Further, these charges are incurred before delivery of the goods is effected at the factory gate. The lower authorities were, therefore, correct in holding that these charges are includible in the assessable value. 5. Accordingly, we reject this appeal.
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