1996 (11) TMI 214

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....r Thyagaraj, SDR, for the Respondents. [Order per : T.P. Nambiar, Member (J)]. - The only point for determination in this case is whether the value of the tyres and tubes which are attached with the trailor bucket when they were removed from the premises of the appellant is to be included in the assessable value of the goods. 2. The learned Counsel contended before us that the agricu....