2001 (1) TMI 693

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.....S. Raghavan, Advocate, for the Respondent. [Order per : Lajja Ram, Member (T)]. -  In this appeal filed by the Revenue, the issue that arises for our consideration is whether interest on deposits with the manufacturer of the tailor made machine had to be included while determining the assessable value of the said tailor made machines. 2. We have heard both the sides and have go....