2000 (3) TMI 91

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.... C.N.B. Nair, Member (T)]. - The appellants are manufacturers of electrical transformers. The issue involved is whether the value of transformer oil is to be included in the price of transformer while fixing the assessable value of transformers. The learned Counsel for the appellants submits that transformer oil is purchased from its manufacturers either by the appellants or by the purchaser of th....