1999 (5) TMI 517

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.... Shri Parbhat Kumar, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  The common issue involved in these appeals is the includibility of the cost of wire ropes used for tying steel plates, etc., in the assessable value of steel plates, etc. Accordingly, these appeals are disposed of under this common order. 2. Arguing the appeals, ld. Counsel Shri V. Sridharan,....