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    <title>1995 (1) TMI 160 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal set aside the impugned order and remanded the case for further examination. The appellants&#039; arguments regarding the inclusion of the cost of the bought electric motor and interest earned on advance payments in the assessable value were not accepted. The Tribunal emphasized the need for a direct nexus to the sale price for such inclusions. Additionally, the consideration of erection and commissioning charges in the assessable value was also remanded for reevaluation, with a directive to exclude post-manufacturing expenses. The appeal was allowed for a thorough reexamination of the issues raised.</description>
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    <pubDate>Tue, 03 Jan 1995 00:00:00 +0530</pubDate>
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      <title>1995 (1) TMI 160 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=83976</link>
      <description>The Tribunal set aside the impugned order and remanded the case for further examination. The appellants&#039; arguments regarding the inclusion of the cost of the bought electric motor and interest earned on advance payments in the assessable value were not accepted. The Tribunal emphasized the need for a direct nexus to the sale price for such inclusions. Additionally, the consideration of erection and commissioning charges in the assessable value was also remanded for reevaluation, with a directive to exclude post-manufacturing expenses. The appeal was allowed for a thorough reexamination of the issues raised.</description>
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