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    <title>1999 (9) TMI 449 - CEGAT, MADRAS</title>
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    <description>The Tribunal allowed the appeals, ruling that duty demand confirmation for fittings cleared with sanitary ware was unsustainable. The inclusion of fittings value in the assessable value was contested, citing precedents that bought-out items need not be included. The Tribunal aligned with past judgments, finding that the fittings were cleared separately and should not be added to the assessable value. As a result, the duty demands were deemed unsustainable based on established principles, leading to a favorable outcome for the appellant.</description>
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      <title>1999 (9) TMI 449 - CEGAT, MADRAS</title>
      <link>https://www.taxtmi.com/caselaws?id=94452</link>
      <description>The Tribunal allowed the appeals, ruling that duty demand confirmation for fittings cleared with sanitary ware was unsustainable. The inclusion of fittings value in the assessable value was contested, citing precedents that bought-out items need not be included. The Tribunal aligned with past judgments, finding that the fittings were cleared separately and should not be added to the assessable value. As a result, the duty demands were deemed unsustainable based on established principles, leading to a favorable outcome for the appellant.</description>
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