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1992 (2) TMI 233 - AT - Central ExciseExtract: .......ct that lsquo O rsquo rings are not fitted in the couplings at the time of clearance from the factory. In view of the various authorities referred to and relied upon by Shri Asthana, we are of the view that the value of lsquo O rsquo rings is not includible in the assessable value of pipes and asbestos couplings. The appeal is, therefore, rejected.
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