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    <title>2016 (7) TMI 1169 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that inspection charges collected from Railways and paid to RITES should not be added to the assessable value of final products, following the precedent set in Commissioner of Central Excise Vs. Bhaskar Ispat Pvt. Ltd. The Tribunal distinguished a Supreme Court decision cited by the Revenue, emphasizing the transparent passing on of collected amounts to RITES. Consequently, the impugned order was set aside, and the appeal was allowed, providing relief to the appellant. The decision underscored the significance of legal precedents and transaction specifics in determining the treatment of inspection charges in assessable values.</description>
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      <title>2016 (7) TMI 1169 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=330571</link>
      <description>The Tribunal held that inspection charges collected from Railways and paid to RITES should not be added to the assessable value of final products, following the precedent set in Commissioner of Central Excise Vs. Bhaskar Ispat Pvt. Ltd. The Tribunal distinguished a Supreme Court decision cited by the Revenue, emphasizing the transparent passing on of collected amounts to RITES. Consequently, the impugned order was set aside, and the appeal was allowed, providing relief to the appellant. The decision underscored the significance of legal precedents and transaction specifics in determining the treatment of inspection charges in assessable values.</description>
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