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Valuation of Rebuilt Grinding Rollers Must Follow Rule 8 Principles u/r 11 for Compliance with Excise Regulations.

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....Valuation of goods used in rebuilding/re-conditioning work of old/used/defective Grinding Rollers, Liners, etc. - even if it is held that Rule 8 will not apply, then even under Rule 11, the principles envisaged in Rule 8 should be followed - AT....

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