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1997 (12) TMI 444 - CEGAT, MUMBAIExtract: ....... included in the assessable value and in the other Tribunal decision relied upon by the appellants it has been clearly held that these are in the nature of post removal expenses and have no nexus with the manufacturing and marketability of the product. Following the ratio of the above decisions, we set aside the impugned order and allow the appeal.
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