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1997 (5) TMI 249 - CEGAT, NEW DELHIExtract: .......sing manufactured and bought-out items, new movable and marketable goods came into existence. Hence, the decision that duty is payable on bought-out items or on the value of the entire contract less charges for erection and commissioning is not tenable. 19. emsp For the reasons indicated above, the impugned order is set aside and appeal is allowed.
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