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1996 (4) TMI 241 - AT - Central ExciseExtract: .......ture of Alumina Sulphate which could be delivered in different forms. In such a situation the form in which the goods are delivered is material and relevant for arriving at the assessable value. 6. emsp Taking all the relevant considerations into account, we do not find any merit in both these appeals and the same are rejected. Ordered accordingly.
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