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2002 (6) TMI 146

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Full Text of the Document

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....of the assessee to the impugned order of the Commissioner (Appeals) is against his finding that the training imparted by the appellants enriches the value of the computers manufactured and cleared by them and promotes its marketability and therefore training charges are required to be included in the assessable value of the computers. 2. None appears for the appellant in spite of notice. Hence we....