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    <title>2000 (11) TMI 484 - CEGAT, CHENNAI</title>
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    <description>The Tribunal upheld the duty liability of Rs. 2,48,000 for the removal of 59 computers without payment of Central Excise duty. It also confirmed the inclusion of warranty charges and advertisement expenses in the assessable value of the computers, citing relevant case law. The appeal was deemed lacking in merit and was rejected by the Tribunal, affirming the adjudicating authority&#039;s decision on all issues.</description>
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