2000 (3) TMI 91

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..... rmers. The issue involved is whether the value of transformer oil is to be included in the price of transformer while fixing the assessable value of transformers. The learned Counsel for the appellants submits that transformer oil is purchased from its manufacturers either by the appellants or by the purchaser of the transformer. The oil is not brought to BHEL factory at all. It is transported dir .....

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