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of <h1>Tribunal reduces penalty, excludes installation charges from assessable value for computer manufacturer.</h1> The Tribunal partially set aside the impugned order, reducing the penalty to Rs. 5,000, holding that charges for installation and training should not be ... Valuation The appellant, engaged in manufacturing computers, issued separate invoices for machines and consultancy services. A show cause notice was issued for demanding differential duty. The Tribunal held that charges for installation and training should not be included in the assessable value. The impugned order was set aside partially, reducing penalty to Rs. 5,000.
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