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    <title>2009 (2) TMI 605 - CESTAT, AHMEDABAD</title>
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    <description>The Tribunal upheld the Commissioner (Appeals) decision regarding the inclusion of packing charges in the assessable value for excise duty calculation. The appeals were dismissed as the appellants failed to prove that the excess amount collected was not related to packing charges, despite arguments based on costing sheets and documentary evidence. The judgment emphasized the importance of considering packing charges for excise duty calculation, supported by audit reports and specific invoicing details.</description>
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      <description>The Tribunal upheld the Commissioner (Appeals) decision regarding the inclusion of packing charges in the assessable value for excise duty calculation. The appeals were dismissed as the appellants failed to prove that the excess amount collected was not related to packing charges, despite arguments based on costing sheets and documentary evidence. The judgment emphasized the importance of considering packing charges for excise duty calculation, supported by audit reports and specific invoicing details.</description>
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