2006 (5) TMI 250

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...., for the Appellant. Shri Bipin Verma, JDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The only issue involved in this appeal is whether the value of labels affixed on the bags should form part of the assessable value for cement bags. These labels were received by the appellant free of cost. 2. The contention of the appellant is that labels in question are not es....