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Hawkins Cookers Ltd Versus CCE, Jalandhar

Valuation - pressure cooker parts - Sale from depot - Department was of the view that since the goods were being sold from the depots and the appellant have not produced any evidence at the time of removal, what was the price at which the goods were being sold from the depots, they are liable to pay duty on the price mentioned in the invoices for removal from the factory without any abatement. - Held that - Since in this case, the goods were being sold from the depots, it is the depot which is t....... + More



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