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    <title>2005 (1) TMI 549 - CESTAT, CHENNAI</title>
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    <description>The Tribunal rejected the Revenue&#039;s appeals and upheld the exclusion of bought out items and erection charges from the assessable value. It emphasized that duty should not be imposed based on the total price listed when these components were not meant to be included, affirming that duty should not be levied on the excluded charges.</description>
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      <description>The Tribunal rejected the Revenue&#039;s appeals and upheld the exclusion of bought out items and erection charges from the assessable value. It emphasized that duty should not be imposed based on the total price listed when these components were not meant to be included, affirming that duty should not be levied on the excluded charges.</description>
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