1999 (10) TMI 565

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..... ioner (Appeals) who has held that notional interest accrued on advances received by respondents herein is not required to be included in the assessable value of their final product namely power driven pump and parts thereof. He has followed the decision of Hon ble Madras High Court in the case of Lakshmi Machine Works reported in 1995 (77) E.L.T. 799 (Mad.) after clearly noting that burden cast up .....

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