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    <title>1986 (8) TMI 168 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal rejected the appeal, upholding the inclusion of the extra charge imposed by ECIL in the assessable value. It determined that M/s. Television Factory and ECIL were related persons affecting the assessment. The Tribunal emphasized the importance of considering the actual market price at which the goods were sold to independent customers for assessment purposes.</description>
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      <description>The Tribunal rejected the appeal, upholding the inclusion of the extra charge imposed by ECIL in the assessable value. It determined that M/s. Television Factory and ECIL were related persons affecting the assessment. The Tribunal emphasized the importance of considering the actual market price at which the goods were sold to independent customers for assessment purposes.</description>
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