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    <title>2017 (2) TMI 1166 - CESTAT MUMBAI</title>
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    <description>The Tribunal upheld the respondent&#039;s valuation of goods cleared to the service division under Rule 6(b)(ii) of the Central Excise Valuation Rules, 1975. It was determined that the packaging differences between goods supplied to the service division and those sold in the market justified the dropping of demand. The Tribunal found no issues with the impugned order except for one specific item, partly allowing the Revenue&#039;s appeal. Ultimately, the impugned order was deemed sustainable, and the case was disposed of accordingly.</description>
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      <description>The Tribunal upheld the respondent&#039;s valuation of goods cleared to the service division under Rule 6(b)(ii) of the Central Excise Valuation Rules, 1975. It was determined that the packaging differences between goods supplied to the service division and those sold in the market justified the dropping of demand. The Tribunal found no issues with the impugned order except for one specific item, partly allowing the Revenue&#039;s appeal. Ultimately, the impugned order was deemed sustainable, and the case was disposed of accordingly.</description>
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