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    <title>Dispute Over Tile Valuation: Department Challenges Clearance Assessment u/s 4 Instead of Section 4A for Institutional Buyers.</title>
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    <description>Valuation of Ceramic/ Glazed Tiles - Department is of the view that the clearances made by the appellant to customers like contractors schools, colleges, hospitals, hotels, builders, etc. are sales to the institutional buyers. Hence, these goods are assessable u/s 4 - Valuation was rightly done u/s 4A - AT</description>
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