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1997 (12) TMI 396 - AT - Central ExciseExtract: ....... rental charges collected by the appellant are not to be included in the assessable value. 6.1 emsp Appeals disposed of in above terms. 6.2 emsp Since the issues involved in the other two Appeals, namely, E-2553/86 and E-2554/86A are the same, except collection of rental charges, above findings would be applicable to these said two Appeals as well.
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