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of <h1>Appeal allowed as charges for supervision not includable in assessable value due to machinery completion before transport</h1> The appeal was allowed, and the impugned order was set aside as the charges for supervision were found not includable in the assessable value due to the ... Valuation The appeal considered the includability of supervision costs for the erection of machinery in the assessable value. The Tribunal found that the charges for supervision are not includable as the goods were complete before being disassembled for transport. Therefore, the appeal was allowed, and the impugned order was set aside.
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