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    <title>2001 (2) TMI 735 - CEGAT, BANGALORE</title>
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    <description>The assessable value of HDPE woven sacks could not be determined on the existing record because there was no clear finding on whether the bought-out loose-liners were essential components of the finished goods. The factual position also had to be examined against the assessee&#039;s claim that the sacks had been cleared even without loose-liners. The matter was remanded for fresh examination and a reasoned order after giving the assessee an opportunity of hearing.</description>
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      <title>2001 (2) TMI 735 - CEGAT, BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=98486</link>
      <description>The assessable value of HDPE woven sacks could not be determined on the existing record because there was no clear finding on whether the bought-out loose-liners were essential components of the finished goods. The factual position also had to be examined against the assessee&#039;s claim that the sacks had been cleared even without loose-liners. The matter was remanded for fresh examination and a reasoned order after giving the assessee an opportunity of hearing.</description>
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