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2017 (3) TMI 992 - AT - Central ExciseValuation - fabric - The fabric so supplied shrinks during processing and demand was raised on such shrinkage as having not been subject to duty - inclusion of shrinkage in assessable value - Held that: - reliance placed in the case of Ujagar Textile Industries Ltd. v. Commissioner of Central Excise, Mumbai-II [2004 (2) TMI 106 - CESTAT, MUMBAI] which acknowledges that shrinkage upto a limit is not subject to duty - demand set aside - appeal allowed - decided in favor of assessee.
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