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1998 (6) TMI 200 - CEGAT, NEW DELHIExtract: .......sessee. The Tribunal held that while determining the assessable value whatever duty was actually payable has to be deducted. Since the actual duty payable for the clearances beyond value of Rs. 75 lakhs was 30 , such duty has to be deducted in arriving at the assessable value. Following the above view we decline to interfere and dismiss the appeal.
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