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    <title>COCO Outlets Not &quot;Place of Removal&quot; for Petroleum Product Valuation Under Central Excise Laws.</title>
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    <description>Assessable value - Place of removal – delivery of Petroleum products - company owned company outlets (hereinafter referred as COCOs) - there is no justification to treat the COCO outlets as the &quot;place of removal&quot; - AT</description>
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