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    <title>2006 (9) TMI 439 - CESTAT, MUMBAI</title>
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    <description>Deputation charges recovered for inspection, supervision, erection and installation were treated as not prima facie includible in the assessable value of goods manufactured in the factory and cleared to customers. The tribunal found a strong prima facie case on valuation, noting that the cited precedent on includibility was not applicable because erection and commissioning occurred at the customers&#039; premises. On that basis, pre-deposit of duty and penalty was waived and recovery was stayed pending disposal of the appeal.</description>
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      <description>Deputation charges recovered for inspection, supervision, erection and installation were treated as not prima facie includible in the assessable value of goods manufactured in the factory and cleared to customers. The tribunal found a strong prima facie case on valuation, noting that the cited precedent on includibility was not applicable because erection and commissioning occurred at the customers&#039; premises. On that basis, pre-deposit of duty and penalty was waived and recovery was stayed pending disposal of the appeal.</description>
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