2004 (3) TMI 520

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.... for the Appellant. S/Shri S.C. Pushkarna and S.M. Tata, SDRs, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - Both these appeals relate to the same issue, Central Excise valuation of motor vehicle parts manufactured by the appellant. The appellant was treating its net sale price as assessable value of these items. Under the impugned orders, it has been held that appellant was gra....