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1997 (3) TMI 311 - CEGAT, MADRASExtract: .......so direct the authorities to work out the modalities with the help of the assessee as to the cost which can be taken to be pro rata attributable to the forgings. The assessee should furnish the necessary data in this regard to the authorities and thereafter the goods should be assessed. With these observations, we dismiss the appeal of the Revenue.
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