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1998 (2) TMI 207 - AT - Central Excise
The Appellate Tribunal CEGAT, New Delhi ruled in favor of the Department in Appeal E/1914/91-A, setting aside the Collector (Appeals) order and restoring the Assistant Collector's decision that assessable value should include the cost of metal materials and grooving charges under Rule 6(b)(ii) of the Central Excise (Valuation) Rule, 1975.
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