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1996 (11) TMI 211 - CEGAT, MADRASExtract: .......e done by the manufacturer, the charges as incurred cannot be included for arriving at the assessable value. The Ld. JDR in query concedes that this is not the position in the present case. 3. emsp Following therefore the ratio of the decision referred to supra we hold that the charges in question are not includible. Appeal of revenue is dismissed.
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