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    <title>2013 (12) TMI 114 - CESTAT BANGALORE</title>
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    <description>The Tribunal rejected the department&#039;s appeals, aligning with the High Court&#039;s interpretation that expenses for Predelivery Inspection (PDI) and Free Service Coupon (FSC) charges should not be included in the assessable value under Sec. 4(1)(a) of the Central Excise Act. Despite the matter being appealed to the Supreme Court by another party, the Tribunal relied on the High Court&#039;s detailed analysis and settled legal position to make its decision.</description>
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      <description>The Tribunal rejected the department&#039;s appeals, aligning with the High Court&#039;s interpretation that expenses for Predelivery Inspection (PDI) and Free Service Coupon (FSC) charges should not be included in the assessable value under Sec. 4(1)(a) of the Central Excise Act. Despite the matter being appealed to the Supreme Court by another party, the Tribunal relied on the High Court&#039;s detailed analysis and settled legal position to make its decision.</description>
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