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1998 (2) TMI 249 - AT - Central Excise
The judgment concerns whether the price of electric motors and V-Belt or Geared Motors should be included in the value of Rotary Feeders and Bag Filters. The respondent firm argued that these accessories are not integral parts and should not be included. The Revenue contended that the bought-out items are integral and must be included. The tribunal found that the bought-out items are not integral parts based on the Commissioner's finding and dismissed the Revenue's appeal.
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