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    <title>2014 (11) TMI 199 - CESTAT CHENNAI</title>
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    <description>Expenses incurred by an assessee to dealers through debit notes for supply of diaries were held not includible in the assessable value of the excisable goods. The Tribunal followed its earlier decision in the assessee&#039;s own case on identical facts and found the impugned order unsustainable. The operative effect was that the value addition claim was rejected and the assessment could not include those dealer-related expenses.</description>
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      <title>2014 (11) TMI 199 - CESTAT CHENNAI</title>
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      <description>Expenses incurred by an assessee to dealers through debit notes for supply of diaries were held not includible in the assessable value of the excisable goods. The Tribunal followed its earlier decision in the assessee&#039;s own case on identical facts and found the impugned order unsustainable. The operative effect was that the value addition claim was rejected and the assessment could not include those dealer-related expenses.</description>
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