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    <title>2009 (4) TMI 754 - CESTAT, BANGALORE</title>
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    <description>Duty could not be demanded on the value of the entire project supplies where the materials comprised a mix of items fabricated at site, items partly fabricated in the Hyderabad unit and partly at site, and items purchased from the market or OEMs. The duty liability had to be confined to the goods actually fabricated in the appellant&#039;s unit, as fabrication done at site in Karnataka fell outside Hyderabad jurisdiction. The documents produced by the appellant required scrutiny for correct recomputation of duty and consequential penalty. The demand on the full value was set aside to that extent, and the matter was remanded for fresh computation of duty and reconsideration of penalty in accordance with law.</description>
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      <title>2009 (4) TMI 754 - CESTAT, BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=126615</link>
      <description>Duty could not be demanded on the value of the entire project supplies where the materials comprised a mix of items fabricated at site, items partly fabricated in the Hyderabad unit and partly at site, and items purchased from the market or OEMs. The duty liability had to be confined to the goods actually fabricated in the appellant&#039;s unit, as fabrication done at site in Karnataka fell outside Hyderabad jurisdiction. The documents produced by the appellant required scrutiny for correct recomputation of duty and consequential penalty. The demand on the full value was set aside to that extent, and the matter was remanded for fresh computation of duty and reconsideration of penalty in accordance with law.</description>
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