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1996 (6) TMI 149
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....stice U.L. Bhat, President]. - Appellant is absent but has sent a request for disposal of the appeal on merits. We have heard Shri Vijay Singh, SDR and perused the papers. 2. The Assistant Collector as well as the Collector (Appeals) have held that the testing charges of transformers manufactured by the appellant and collected from the customer are to be included in the assessable value of....


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