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    <title>2014 (8) TMI 468 - CESTAT  MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT MUMBAI allowed the appeals, setting aside the orders-in-appeal that sought to include erection, commission, and installation charges in the assessable value of goods supplied. The Tribunal found that such charges for services rendered should not be part of the assessable value, as they are distinct from the sale of goods. Citing relevant judicial precedents, including Supreme Court decisions, the Tribunal concluded that the demands to include these charges were not sustainable in law and provided consequential relief to the appellant.</description>
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      <description>The Appellate Tribunal CESTAT MUMBAI allowed the appeals, setting aside the orders-in-appeal that sought to include erection, commission, and installation charges in the assessable value of goods supplied. The Tribunal found that such charges for services rendered should not be part of the assessable value, as they are distinct from the sale of goods. Citing relevant judicial precedents, including Supreme Court decisions, the Tribunal concluded that the demands to include these charges were not sustainable in law and provided consequential relief to the appellant.</description>
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