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1990 (11) TMI 260 - AT - Central ExciseExtract: .......f goods within the meaning of Interpretative Rule 3(b) and Note 2 to Section VI (Supra). This being the position, the separate value of correcting fluid should be the assessable value of the said product and not the total value of correcting fluid and thinner. In the light of the above findings, we set aside the impugned order and allow the appeal.
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