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    <title>2013 (8) TMI 977 - CESTAT MUMBAI</title>
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    <description>The appeal was allowed by way of remand, with the matter to be reexamined based on the terms of purchase and sale for different transactions. The decision emphasized the importance of considering the terms and conditions of sale in determining the assessable value for excise duty calculation.</description>
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      <description>The appeal was allowed by way of remand, with the matter to be reexamined based on the terms of purchase and sale for different transactions. The decision emphasized the importance of considering the terms and conditions of sale in determining the assessable value for excise duty calculation.</description>
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