2003 (1) TMI 358

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....artner, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal is whether, in computing the value of clearance of goods manufactured by the appellant for the purposes of Notification 1/93, the value of cylinders comprising parts of fire extinguishers that the respondent refills with carbon dioxide is to be included. In the order impugned in ....