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    <title>Debate on Inclusion of Electrical Control Panel Value in Roof Mounted Unit Duty Calculation for Central Excise.</title>
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    <description>Valuation - inclusion of the value of ECP while discharging the duty liability on RMPU - Merely because, these two items were designed for a combined working after installing them on the railway coaches does not automatically mean the value of one should be added in the other for central excise purpose - AT</description>
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