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2001 (9) TMI 475 - AT - Central ExciseExtract: ....... Motor Cycles are not sold at factory gate as these are only sold at Depots. If that is so, even then all the expenses incurred by them are to be included in the assessable value. Accordingly we hold that the cost of packing is to be included in the assessable value. We, therefore, set aside the impugned Order and allow the appeal filed by Revenue.
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