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1988 (5) TMI 119 - CEGAT, NEW DELHIExtract: ....... we are not called upon to consider any further deduction on account of the post manufacturing expenses. 8. In the result, we set aside the lower orders and allow this appeal in terms that Assistant Collector shall re-determine the assessable values in accordance with our observations above. Consequential benefit shall be allowed to the appellants.
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