2003 (8) TMI 48

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.... 1987 (27) E.L.T. 195, wherein it was held that the commodity - Spert in question itself was exempted from tax. Therefore, the question of valuation would not arise. We do not think we should interfere with the order made by the Tribunal. 2. Mr. Ranjit Kumar, learned Senior Advocate appearing for the appellant, however, brings to our notice a subsequent decision of the Tribunal in Wander Ltd. v. ....