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    <title>2006 (5) TMI 337 - CESTAT, BANGALORE</title>
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    <description>The Tribunal allowed the appeal in the case concerning the valuation of printing ink cleared on a stock transfer basis. The appellants&#039; compliance with the Cost Accountant&#039;s certificate for duty payment, adherence to CAS-4 guidelines, and the principle of revenue neutrality were pivotal in the Tribunal&#039;s decision. The inclusion of selling and distribution expenses in overhead calculations was contested, with the Tribunal ruling in favor of the appellants. Consequently, the appellants were granted relief, emphasizing consistency with CAS standards for cost determination.</description>
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      <link>https://www.taxtmi.com/caselaws?id=119178</link>
      <description>The Tribunal allowed the appeal in the case concerning the valuation of printing ink cleared on a stock transfer basis. The appellants&#039; compliance with the Cost Accountant&#039;s certificate for duty payment, adherence to CAS-4 guidelines, and the principle of revenue neutrality were pivotal in the Tribunal&#039;s decision. The inclusion of selling and distribution expenses in overhead calculations was contested, with the Tribunal ruling in favor of the appellants. Consequently, the appellants were granted relief, emphasizing consistency with CAS standards for cost determination.</description>
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