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2000 (5) TMI 359 - AT - Central ExciseExtract: .......same in clause 7 does not entitle the assessing authority to add after sales service cost to the value of the final product was done in this case. We are of the view that the department s case is not supported by law and facts and hence the appeal stands allowed setting aside the impugned orders, with consequential relief, if any, according to law.
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