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1994 (6) TMI 68 - CEGAT, NEW DELHIExtract: .......of any restriction or explanation in the relevant notification, following the decisions cited by the appellants on this issue, we hold that value of clearance is to be determined in terms of Section 4(4)(d)(ii) of the Central Excises and Salt Act, 1944. Accordingly, the appellants succeed on this issue. The appeal is disposed of in the above terms.
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