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    <title>2007 (6) TMI 92 -  CESTAT, BANGALORE</title>
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    <description>The Tribunal held that charges for Application Services, when separately collected for service contracts, are not includible in the assessable value of goods for excise duty purposes. It rejected the Revenue&#039;s claim of intentional duty evasion and set aside the order, allowing the appeal with consequential relief. The decision was pronounced on 20-6-2007.</description>
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      <description>The Tribunal held that charges for Application Services, when separately collected for service contracts, are not includible in the assessable value of goods for excise duty purposes. It rejected the Revenue&#039;s claim of intentional duty evasion and set aside the order, allowing the appeal with consequential relief. The decision was pronounced on 20-6-2007.</description>
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