2014 (3) TMI 375

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..... ed separately by the assessee from their buyer and are in no way connected with the value of the goods manufactured by them. The said charges are subsequent to the clearance of the goods and has no nexus with the assessable value of the goods. We are of the view the Commissioner (Appeals) rightly allowed the respondent’s appeal and no infirmity can be found therein - Decided against Revenue. - E/ .....

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