2002 (1) TMI 584

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..... for the Respondent. [Order per : Gowri Shankar, Member (T)]. The application is for waiver of deposit of duty of Rs. 10.47 lakhs and penalty of equivalent amount. 2. The duty has been demanded on the ground that the cost of the glass panes which the applicant obtained from the market for fitment into the windows that it manufactured form part of the assessable value of these windows. .....

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