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    <title>2011 (6) TMI 313 - CESTAT, AHEMDABAD</title>
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    <description>The Appellate Tribunal CESTAT, Ahmedabad, ruled in favor of the assessee, Shri R.S. Sangia, SDR, in a case concerning the inclusion of Hamali Charges in the assessable value of goods manufactured by M/s. Rama Crimpers Pvt. Ltd. The Tribunal held that Hamali Charges should not be considered as part of the assessable value, as they were post-manufacturing expenses akin to labor charges. Consequently, the demand for a differential duty and imposition of penalties under various provisions were deemed unsustainable. The Tribunal&#039;s decision brought the matter to a close, rejecting the Revenue&#039;s appeal.</description>
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    <pubDate>Wed, 22 Jun 2011 00:00:00 +0530</pubDate>
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      <title>2011 (6) TMI 313 - CESTAT, AHEMDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=208198</link>
      <description>The Appellate Tribunal CESTAT, Ahmedabad, ruled in favor of the assessee, Shri R.S. Sangia, SDR, in a case concerning the inclusion of Hamali Charges in the assessable value of goods manufactured by M/s. Rama Crimpers Pvt. Ltd. The Tribunal held that Hamali Charges should not be considered as part of the assessable value, as they were post-manufacturing expenses akin to labor charges. Consequently, the demand for a differential duty and imposition of penalties under various provisions were deemed unsustainable. The Tribunal&#039;s decision brought the matter to a close, rejecting the Revenue&#039;s appeal.</description>
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