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    <title>2004 (7) TMI 608 - CESTAT, MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT, Mumbai held that only a 2% profit margin should be added to the assessable value, not 10%. The Tribunal directed that a uniform profit margin of 2% should be applied across all units of M/s. M.S.E.B. The impugned orders were overturned, and the appeals were granted with the instruction to include only a 2% profit margin in the assessable value.</description>
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