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1997 (11) TMI 243 - AT - Central ExciseExtract: .......ased from the manufacturer cannot be a circumstance to hold that the cost thereof is additional consideration received by the manufacturer for the Motor Cycles sold to the dealers. We do not agree that such cost should be included in the assessable value. 8. emsp For the reasons indicated above, we set aside the impugned order and allow the appeal.
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