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1984 (5) TMI 45 - SCH - Central ExciseExtract: .......d that 5 per cent extra charge cannot be taken into account by the authorities for the purpose of determining the assessable value of the goods for excise duty. The High Court was in the circumstances right in excluding 5 per cent extra charge from the assessable value and the appeal must, therefore, fail and be dismissed with no order as to costs.
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