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    <description>The Tribunal ruled in favor of the appellant, stating that the repair charges reimbursed by customers should not be added to the assessable value of the casting as they were separate activities unrelated to the manufacturing process. The decision highlighted the distinction between manufacturing costs and repair charges, ultimately providing relief to the appellant from the demand raised by the Revenue.</description>
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      <description>The Tribunal ruled in favor of the appellant, stating that the repair charges reimbursed by customers should not be added to the assessable value of the casting as they were separate activities unrelated to the manufacturing process. The decision highlighted the distinction between manufacturing costs and repair charges, ultimately providing relief to the appellant from the demand raised by the Revenue.</description>
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