2007 (2) TMI 75

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..... for the Appellants states that they are manufacturing fire extinguishers and refills for fire extinguishers. At the material time, fire extinguishers were exempt from duty. We find that the Lower Appellate. Authority has passed a detailed order and he has held that the service charges namely filling/testing charges and fixing/servicing/installation charges as also packing charges are to be includ .....

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