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1997 (6) TMI 141 - CEGAT, NEW DELHIExtract: .......m assessable value. If that be so, duty paid thereon also cannot be deducted from the assessable value. The impugned order is set aside to the extent the Collector (Appeals) directed deduction from the assessable value of the truck the duty paid on the hydraulic kit. This deduction stands disallowed. 4. emsp The appeals are accordingly disposed of.
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