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Determination of assessable value- Changes made in the Budget 1996-97 - Regarding.

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....egarding. Attention is drawn to Board's Circular No. 251/85/96-CX dated 14.10.96 relating to determination of assessable value on account of changes made in the Finance Act 1996-97. A further point has been raised by trade and field formation seeking clarification as to how the excisable goods lying in stock in various depots as on 28.9.96 have to be assessed to duty. The trade has given an il....