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    <title>2004 (10) TMI 468 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal allowed the appeal filed by the Revenue, setting aside the impugned order. It clarified that only the freight charge of Rs. 4.60 per meter should be excluded from the assessable value of Electric Energy Meters, while other charges totaling Rs. 5.90 were to be included. The judgment emphasizes the importance of accurately determining charges for excise duty purposes and providing a clear breakdown of charges to distinguish between those to be included or excluded from the assessable value of goods.</description>
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    <pubDate>Tue, 19 Oct 2004 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=114644</link>
      <description>The Tribunal allowed the appeal filed by the Revenue, setting aside the impugned order. It clarified that only the freight charge of Rs. 4.60 per meter should be excluded from the assessable value of Electric Energy Meters, while other charges totaling Rs. 5.90 were to be included. The judgment emphasizes the importance of accurately determining charges for excise duty purposes and providing a clear breakdown of charges to distinguish between those to be included or excluded from the assessable value of goods.</description>
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      <pubDate>Tue, 19 Oct 2004 00:00:00 +0530</pubDate>
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