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    <title>2017 (11) TMI 1456 - CESTAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellant, holding that the duty paid on the ultimate sale value of goods was correct and legal, thereby dismissing the differential duty demand. The inclusion of packing material costs and job charges in the assessable value was deemed unnecessary, leading to the appeal being allowed and no further duty being payable.</description>
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