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1990 (2) TMI 215 - AT - Central ExciseExtract: ....... to industrial consumers should be the assessable value. Following the above we direct that the Asstt. Collector to determine the assessable value by adopting the price at which the Hydrochloric Acid (HCL) is sold at the factory gate to the industrial consumers. 11. We accordingly allow the appeal and set aside the order of the Collector (Appeals).
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