2001 (2) TMI 735

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....he Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - The short point to be considered in this appeal is whether value of the bought out item is to be included in determining the assessable value. 2. Arguing for the assessee Shri Ramesh Anand, submitted that the loose-liners were manufactured by independent manufacturers and that the value of the same should not be included in the a....