Exemption Notification No. 12/2003 excludes goods' value if sold separately, defined by Central Excise Act, not Article 366.

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Full Text of the Document

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....The value of other goods and material, if sold separately would be excluded under exemption N/N. 12/2003 and the term 'sold' appearing thereunder has to be interpreted using the definition of 'sale' in the Central Excise Act, 1944 and not as per the meaning of deemed sale under Article 366(29A)(b) of the Constitution.....