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    <title>2003 (5) TMI 308 - CESTAT, MUMBAI</title>
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    <description>The Tribunal ruled in favor of including the cost of all components forming part of the machine in the assessable value for excisable goods, even if some were not manufactured by the appellant but were essential for the machine&#039;s functioning. Regarding the applicability of the extended period of limitation, the Tribunal allowed the appeal, set aside the order, and directed a re-examination of the case to clarify the interpretation of the appellant&#039;s letter and consider submissions from both parties within a specified timeframe.</description>
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