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    <title>2018 (3) TMI 31 - CESTAT MUMBAI</title>
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    <description>The Tribunal rejected the alteration in classification of the imported machine, upholding the appellant&#039;s claim under heading 8422 3000. Additionally, the Tribunal allowed the appeal regarding the inclusion of erection, installation, and commissioning charges in the assessable value, setting aside the impugned order due to lack of justification. The decision emphasized the necessity of justification for altering classification and explicit conditions for including additional charges in the assessable value, ruling in favor of the appellant based on legal principles and precedent cases.</description>
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      <link>https://www.taxtmi.com/caselaws?id=356328</link>
      <description>The Tribunal rejected the alteration in classification of the imported machine, upholding the appellant&#039;s claim under heading 8422 3000. Additionally, the Tribunal allowed the appeal regarding the inclusion of erection, installation, and commissioning charges in the assessable value, setting aside the impugned order due to lack of justification. The decision emphasized the necessity of justification for altering classification and explicit conditions for including additional charges in the assessable value, ruling in favor of the appellant based on legal principles and precedent cases.</description>
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