Valuation of goods - It is observed that after erection of the furnace, the bought-out items are part of...

Valuation of goods - It is observed that after erection of the furnace, the bought-out items are part of the immovable property - the value of bought out items, which are traded goods of the Appellant, are not includable in the assessable value for the purpose of charging central excise duty. - AT .....

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