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1998 (1) TMI 153 - CEGAT, NEW DELHIExtract: ....... has filed the present appeal. 3. emsp If Rule 6(b)(ii) of the Rules is applicable, assessable value should comprise of cost of raw materials, labour charges and margin of profit of the manufacturer. Margin of profit of the buyer on any count cannot be included in the assessable value. We therefore set aside the impugned order and allow the appeal.
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