2003 (3) TMI 472

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.... per : S.S. Kang, Member (J)]. - Revenue filed these appeals against the orders passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) held that the value of carry bags and AC-DC static converters is not to be included in the assessable value of automatic data processing machines manufactured by the respondents. 2. When the case was called, none appeared on behalf of the r....