1998 (12) TMI 171

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....eke, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appellant who manufactures on job work parts of transmission towers, filed a price list in which the assessable value on such goods was worked out at the total of cost of raw material and job charges. Proceedings initiated by the department on the ground that the manufacturer's profits were not included in the assessab....