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1995 (11) TMI 186 - AT - Central ExciseExtract: .......as already held about the octroi charges that they are part and parcel of raw material value. Of course, we are not concerned with the issue of octroi charges in the proceedings before us. 7. emsp Accordingly the appeal filed by the Revenue is rejected and the Order-in-Appeal passed by the Collector of Central Excise (Appeals), Bombay is confirmed.
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