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<h1>Appeals Dismissed: Lack of Evidence for Charges Inclusion in Goods Valuation</h1> The appeals were dismissed by the Appellate Tribunal CEGAT, MADRAS due to the lack of evidence supporting the inclusion of charges for assessment purposes ... Valuation The judgment concerns the inclusion of charges for assessment purposes in the valuation of goods. The appeals were dismissed by the Appellate Tribunal CEGAT, MADRAS as the required facts were not provided to establish the inclusion of indirect expenses in the assessable value of the goods.