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1991 (12) TMI 140 - AT - Central ExciseExtract: .......not to the manufacture of lsquo concentrate rsquo by the appellants on the other hand receipt of Royalty is income for the appellants. Therefore, we are of the view that the lsquo Franchise fees rsquo is not includable in the assessable value of the lsquo Concentrate rsquo . We accordingly allow the appeal, and set aside the order of the Collector.
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