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    <title>1999 (8) TMI 431 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal allowed the appeal filed by the Revenue, setting aside the Collector&#039;s decision to drop recovery proceedings. It was found that the service charges collected were not related to actual services rendered, constituting additional consideration and should have been included in the assessable value for duty calculation. The Tribunal directed a correct assessment of duty on the additional collections made by the respondents, overturning the Collector&#039;s order and allowing the Revenue to determine the duty leviable on the correct amount.</description>
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