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    <title>2006 (10) TMI 52 -  CESTAT, BANGALORE</title>
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    <description>The Tribunal set aside the lower authority&#039;s decision, allowing the appeal and providing consequential relief. It was determined that charges by RDSO for issuing certificates for locomotive movement and Free Service Charges should not be included in the assessable value of locomotives as they were not related to certifying locomotive quality. The judgment clarified the nature of these charges, excluding them from the assessable value.</description>
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      <description>The Tribunal set aside the lower authority&#039;s decision, allowing the appeal and providing consequential relief. It was determined that charges by RDSO for issuing certificates for locomotive movement and Free Service Charges should not be included in the assessable value of locomotives as they were not related to certifying locomotive quality. The judgment clarified the nature of these charges, excluding them from the assessable value.</description>
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