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    <title>2018 (5) TMI 300 - CESTAT MUMBAI</title>
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    <description>The Tribunal ruled that insurance charges calculated on equalized premium should not be included in the assessable value. Citing precedents like Baroda Electric Meters Ltd., the Tribunal held that even post-2000 changes, such charges are not assessable. The decision overturned previous orders and favored the appellant, emphasizing consistency with established legal principles.</description>
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