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<h1>Exclusion of Unrelated Charges from Assessable Value Upheld by CESTAT</h1> <h3>EASTMAN CRUSHER COMPANY (P) LTD. Versus COMMISSIONER OF CENTRAL EXCISE, HALDIA</h3> EASTMAN CRUSHER COMPANY (P) LTD. Versus COMMISSIONER OF CENTRAL EXCISE, HALDIA - 2008 (224) E.L.T. 86 (Tri. - Kolkata) The Appellate Tribunal CESTAT, Kolkata ruled that designing charges not related to excisable goods cannot be included in the assessable value. The decision was based on the case law of Collector of Central Excise, Pune v. Statfield Systems (Coating) Pvt. Ltd. The impugned order was set aside, and the appeal was allowed. The lower appellate authority's order was criticized for not addressing the issue effectively.