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1998 (10) TMI 209

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....Srivastava, SDR, for the Respondents. [Order per : V.K. Agrawal, Member (T). -  The issue involved in this appeal filed by M/s. Escorts Ltd. is whether the charges of inspection of the goods carried out by M/s. RITES on behalf of their customer, Indian Railways, are to be included in the assessable value of the Railway equipments manufactured by them. 2. Shri Dinesh Charak, Mana....