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2004 (2) TMI 409

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....e, for the Appellant. Shri S.M. Tata, SDR, for the Respondent. [Order per : Justice K.K. Usha, President]. -  The issue raised in these appeals at the instance of the assessee is whether the value of pattern calculated at the rate of 4% of the total value of the castings are to be included in the assessable value or not. The castings are tailor made for various customers who supplied....

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