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1991 (4) TMI 265 - AT - Central ExciseExtract: .......lsquo bush rsquo in the assessable value of spring leaves, otherwise exclude the same. 11. We, thus, allow the appeal and remand the matter to the Asstt. Collector to ascertain whether bush is an essential part of spring leaves or an accessory and redetermine the assessable value in the light of his findings. The appeal is, thus, allowed by remand.
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