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    <title>2001 (8) TMI 1070 - CEGAT, MUMBAI</title>
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    <description>The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellant, Hercules Hoists Ltd., stating that advertising expenses should not be included in the assessable value. The appeal was allowed, setting aside the impugned order with consequential relief, citing the Supreme Court case of Philips India Ltd v. CCE in support.</description>
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    <pubDate>Fri, 17 Aug 2001 00:00:00 +0530</pubDate>
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      <description>The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellant, Hercules Hoists Ltd., stating that advertising expenses should not be included in the assessable value. The appeal was allowed, setting aside the impugned order with consequential relief, citing the Supreme Court case of Philips India Ltd v. CCE in support.</description>
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