TMI Blog1977 (3) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... entral Excise X X X X Extracts X X X X X X X X Extracts X X X X ..... the horn itself. Thus, the value of the bracket is not to be included in the assessable value of the horn. The revision application is accordingly allowed.
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