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<h1>Tribunal rules free mosquito repellent coils not part of assessable value</h1> The Tribunal set aside the duty demand on mosquito repellent coils, ruling that free supplies of coils are not to be included in their assessable value, ... Valuation (Central Excise) - Free supplies The appeal was against a duty demand on mosquito repellent coils. The Tribunal found that free supplies of coils are not liable to be included in their assessable value. The Tribunal set aside the duty demand and allowed the appeal based on the precedent set by a previous case.
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