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1997 (1) TMI 162 - CEGAT, NEW DELHIExtract: ....... in the factory premises and they were dismantled only for the purpose of easy transport and in view of the dismantlement they had to be erected again at the site. On these facts, it cannot be held that charges collected for erection at the site would be part of the assessable value. 4. emsp The impugned orders are set aside. The appeal is allowed.
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