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Valuation of Ceramic/ Glazed Tiles - Department is of the view that the clearances made by the appellant to customers like contractors schools colleges hospitals hotels builders etc. are sales to the institutional buyers. Hence these goods are assessable u/s 4 - Valuation was rightly done u/s 4A - Tri

Central Excise - Valuation of Ceramic/ Glazed Tiles - Department is of the view that the clearances made by the appellant to customers like contractors schools, colleges, hospitals, hotels, builders, .....

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