2004 (3) TMI 805

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Full Text of the Document

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....t and insurance charges in the assessable value of RCC and PSC pipes manufactured and cleared by the appellants herein during the period 1.10.1996 to 30.6.2000 on the ground that the place of removal of finished goods was the buyer's premises and not the factory gate and that therefore the above amounts were required to be included in the assessable value. She has also imposed a penalty of amo....