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2018 (3) TMI 95 - AT - Central ExciseValuation - includibility - bought out items known as “BPL Kits” - Held that: - identical issue decided in the case of M/s TGL Enterprises Pvt Ltd Versus Principal CCE, Delhi And (Vice-Versa) [2018 (1) TMI 108 - CESTAT NEW DELHI], where it was held that there is no ‘BPL Kit’ commercially known and marketed. The clearances made by the appellant-assessee to the various clients as per their requirement are not any new manufactured product, commercially identifiable as ‘BPL Kit.’ - appeal allowed - decided in favor of appellant.
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