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1985 (1) TMI 214 - CEGAT, NEW DELHIExtract: .......ble to the Bank in the account of the customer are, admittedly, in the nature of post-manufacturing and post-clearance expenses, and cannot form part of the assessable value even though included in the invoice. We, therefore, do not find any infirmity in the order of the Collector (Appeals) and uphold the same. As a result, the appeal is dismissed.
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