2004 (5) TMI 382

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..... the Appellant. Shri R.C. Sankhla, JDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The issue raised in this appeal is the correct method for the computation of value of Hank Yarn converted into yarn on cones. The appellants claimed that the value should be the aggregate of cost of Hank Yarn + cost of conversion and profit worked out from their balance sheet. The Revenue Author .....

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