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1999 (12) TMI 455 - AT - Central ExciseExtract: ....... BALCO shall be adopted as an assessable value of calcined alumina being transferred to their sister unit (ii) No demand of duty can be raised in respect of the price list No. 2/87 and (iii) Benefit of Notifn. No. 217/86 is available to the appellants for the period after 1-3-1989 and prior to 15-3-1995. All the appeals are disposed of accordingly.
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