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    <title>2005 (7) TMI 529 - CESTAT, NEW DELHI</title>
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    <description>The Supreme Court remanded the matter back to the Tribunal for reconsideration in light of a subsequent judgment in a similar case. The Tribunal allowed the appeals, setting aside the impugned order and granting the appellants consequential relief, if any. The judgment clarified that advertisement costs for beverages should not be included in the assessable value of Non-alcoholic Beverage Base (NABB) for excise purposes, ruling in favor of the appellants.</description>
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      <link>https://www.taxtmi.com/caselaws?id=117083</link>
      <description>The Supreme Court remanded the matter back to the Tribunal for reconsideration in light of a subsequent judgment in a similar case. The Tribunal allowed the appeals, setting aside the impugned order and granting the appellants consequential relief, if any. The judgment clarified that advertisement costs for beverages should not be included in the assessable value of Non-alcoholic Beverage Base (NABB) for excise purposes, ruling in favor of the appellants.</description>
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