1998 (2) TMI 212

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....mbirajan, Advocate, for the Respondent. [Order per : Justice U.L. Bhat, President]. -  The dispute in the appeal related to assessable value of valves manufactured and cleared by the respondent with bought out items such as dust caps, hex nuts and ring washers. The Assistant Collector held that Valves were sold after fitting the bought-out items and the value of the bought-out items was....