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    <title>2006 (9) TMI 310 - CESTAT, MUMBAI</title>
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    <description>The Tribunal set aside the order confirming the recovery of full duty on works contract orders, including installation charges, due to jurisdictional limitations. It ruled that installation charges should not be included in the assessable value for duty calculation, emphasizing that only the value of goods manufactured and cleared should be considered for SSI exemption eligibility. Additionally, the Tribunal held that charges for installation, erection, and commissioning should not be added to the assessable value of parts cleared under work contracts, ultimately allowing the appeal based on these findings.</description>
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      <title>2006 (9) TMI 310 - CESTAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=118637</link>
      <description>The Tribunal set aside the order confirming the recovery of full duty on works contract orders, including installation charges, due to jurisdictional limitations. It ruled that installation charges should not be included in the assessable value for duty calculation, emphasizing that only the value of goods manufactured and cleared should be considered for SSI exemption eligibility. Additionally, the Tribunal held that charges for installation, erection, and commissioning should not be added to the assessable value of parts cleared under work contracts, ultimately allowing the appeal based on these findings.</description>
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      <pubDate>Tue, 05 Sep 2006 00:00:00 +0530</pubDate>
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