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1995 (10) TMI 135 - CEGAT, NEW DELHIExtract: .......s 35 per cent. If that be so, going by the observations contained and the directions issued in the remand order, the price charged at the factory gate to the main dealers, namely, the price list price less 35 per cent should be taken for the purpose of valuation for all the manufactured goods. 5. The appeal is allowed in the manner indicated above.
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