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    <title>2006 (7) TMI 495 - CESTAT,  BANGALORE</title>
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    <description>The Tribunal ruled in favor of the appellant, holding that delivery charges should not be included in the assessable value for Central Excise duty. They emphasized that transportation costs are separate from manufacturing activities, citing precedents and previous Tribunal decisions. The impugned orders were set aside, and the appeals were allowed with consequential relief.</description>
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      <description>The Tribunal ruled in favor of the appellant, holding that delivery charges should not be included in the assessable value for Central Excise duty. They emphasized that transportation costs are separate from manufacturing activities, citing precedents and previous Tribunal decisions. The impugned orders were set aside, and the appeals were allowed with consequential relief.</description>
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