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1997 (4) TMI 152 - CEGAT, NEW DELHIExtract: .......anged to be conducted optionally at the request of the buyers through an outside agency. This was over and above the normal test conducted by the manufacturer. In this view the adjudicating authority was in error in holding that special testing charges should be included in the assessable value. We set aside the impugned order and allow the appeal.
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