2003 (3) TMI 509

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....a Arun, SDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J) (Oral)]. -  This is an appeal filed by the appellants M/s. Manikya Plastichem with reference to the impugned order passed by the Commissioner (Appeals), Bangalore. 2. The short point to be considered in this case is whether the Value of the bought out items is to be included or not in determining the assessable....