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    <title>2016 (12) TMI 279 - CESTAT NEW DELHI</title>
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    <description>In a job-work excise dispute concerning television cabinets, the Tribunal examined whether the value of moulded components supplied by the principal had to be included in the assessable value. It held that duty demand must rest on a proper quantitative and legally supportable basis, and treated the supplied component material as includible on the facts recorded. The impugned order confirming the demand was found unsustainable and was set aside, granting relief to the assessee.</description>
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