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    <title>2002 (2) TMI 574 - CEGAT, BANGALORE</title>
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    <description>RPO charges, RPO surcharge and State surcharge were treated as excluded from assessable value under earlier Tribunal decisions, supporting the assessee. Railway siding and shunting charges were described as governed by a prior Tribunal ruling favouring the Revenue; however, the stated conclusion also says railway siding charges were not includible in assessable value. The appeals were disposed of by accepting the assessee&#039;s position on the first group of charges and sustaining the Revenue&#039;s position on railway siding charges.</description>
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    <pubDate>Thu, 14 Feb 2002 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=101441</link>
      <description>RPO charges, RPO surcharge and State surcharge were treated as excluded from assessable value under earlier Tribunal decisions, supporting the assessee. Railway siding and shunting charges were described as governed by a prior Tribunal ruling favouring the Revenue; however, the stated conclusion also says railway siding charges were not includible in assessable value. The appeals were disposed of by accepting the assessee&#039;s position on the first group of charges and sustaining the Revenue&#039;s position on railway siding charges.</description>
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