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1999 (2) TMI 135 - AT - Central ExciseExtract: ....... of the valuation, the view taken by the Assistant Collector, Central Excise, Ahmedabad was correct. Accordingly, we set aside that part of the impugned order in appeal which relates to the valuation. The question of classification had not been agitated by the appellants before us. With these observations the appeal is allowed. Ordered accordingly.
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