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1977 (3) TMI 48 - GOVERNMENT OF INDIAExtract: .......l part of the horn. Government of India observe that the horn is complete even without a bracket. The size and shape of a bracket depends upon the place where the horn is to be fitted and not on the horn itself. Thus, the value of the bracket is not to be included in the assessable value of the horn. The revision application is accordingly allowed.
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