2005 (1) TMI 112

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....struction manuals and leather case/soft case supplied with cameras manufactured by the Respondent is includible in the assessable value of the cameras. In some cases, where the Respondent was selling the camera to the canteen stores, by virtue of their contract, they were including in the cost of the camera, the value of the instruction manual as well as the soft case. Where, however, they were se....