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of <h1>Supreme Court Dismisses Review; New Directive on Cum-Duty Price for Central Excise Effective, Old Circular Withdrawn.</h1> The circular dated 27th December 2004 addresses the valuation of goods for Central Excise purposes, specifically concerning the cum-duty price. It references a Supreme Court order dated 9th December 2004, which dismissed a review petition filed by the Department. Consequently, the earlier circular dated 26th September 2003 is withdrawn. The circular requests that this information be communicated to all relevant parties to ensure compliance with the updated directive.
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