2003 (1) TMI 358

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..... hankar, Member (T)]. The question for consideration in this appeal is whether, in computing the value of clearance of goods manufactured by the appellant for the purposes of Notification 1/93, the value of cylinders comprising parts of fire extinguishers that the respondent refills with carbon dioxide is to be included. In the order impugned in this appeal, the Commissioner (Appeals) has hel .....

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