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    <title>1993 (9) TMI 241 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellants, who contested the inclusion of inspection charges in the assessable value of their goods. The Tribunal found that inspection charges conducted by a third party at the instance of specific customers should not be included in the assessable value. Citing relevant case law, including Shree Pipes Ltd. v. Collector, the Tribunal set aside the impugned order and allowed the appeals, directing revenue authorities to provide consequential relief to the appellants.</description>
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