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<h1>Supreme Court Upholds Duty Assessment on Warranty Replacements</h1> <h3>BHARAT HEAVY ELECTRICALS LTD. Versus COMMISSIONER OF CENTRAL EXCISE, BHOPAL</h3> The Supreme Court dismissed the appeals regarding duty on replacements provided under warranty services, upholding the duty assessment as ordered by the ... Valuation - Replacement of goods under warranty The appeal involved duty on replacements provided under warranty services. Tribunal upheld duty assessment in previous order. Supreme Court dismissed appeals, so current appeals also dismissed.