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1997 (7) TMI 486 - CEGAT, CALCUTTAExtract: .......ciple that manufacturing cost plus manufacturing profit would form part of the assessable value of the goods. Keeping that principle in view, the extraction charges collected by the appellants will rightly form part of value of the goods and duty has been rightly demanded from the appellants by the Revenues authorities. Hence we dismiss the appeal.
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