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1996 (11) TMI 256 - CEGAT, NEW DELHIExtract: .......Mohan and Co. v. Collector of Central Excise, 1987 (30) E.L.T. 624. This decision has been followed by us in number of other appeals. We, therefore, hold that one per cent collected for charity is not to be treated as part of the price for the purpose of addition to the assessable value. Impugned orders are accordingly set aside. Appeal is allowed.
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