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1994 (9) TMI 179 - CEGAT, NEW DELHIExtract: .......re of transport charges in which case only such costs are deductible from assessable value. In the result, the orders of the Collector (Appeals) are modified only to the extent that fixation/application charges are, for the reasons discussed above, to be excluded from the assessable value. The orders of the lower authorities are, otherwise, upheld.
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