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1996 (10) TMI 237 - CEGAT, NEW DELHIExtract: .......ean price at the factory gate. Distribution expenses are permissible expenses which could not be part of the ex factory price. Such expenses cannot be a part of the assessable value either. 4. emsp For the reasons indicated above, we set aside the Order-in-Appeal No. 10/87(B)(D), dated 30-1-1987 passed by the Collector (Appeals). Appeal is allowed.
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