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1984 (6) TMI 225 - AT - Central ExciseExtract: .......eing a sales tax. We have seen that it is not such a deductible sum, and the appellants do not claim it as any such permissible deduction. They maintain it as duty. We hold that it is not duty and must form part of the assessable value. Therefore, the action of including the money in the assessable value is correct and we cannot pronounce it wrong.
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