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    <title>Prices charged by job-worker cannot be regarded as understated where principal manufacturer has extended loan to job-worker for investment in machinery</title>
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    <description>The advance was a loan for purchase of machinery and an independent loan transaction distinct from the supply relationship; no mutuality of interest existed and the parties dealt on a principal-to-principal basis, so the price charged by the job-worker to the principal is the transaction value for excise duty.</description>
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      <description>The advance was a loan for purchase of machinery and an independent loan transaction distinct from the supply relationship; no mutuality of interest existed and the parties dealt on a principal-to-principal basis, so the price charged by the job-worker to the principal is the transaction value for excise duty.</description>
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