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    <title>2018 (8) TMI 1165 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellants, holding that the cost of designs and drawings supplied by customers should not be included in the assessable value of the final products. The Tribunal emphasized that the appellants&#039; role was limited to manufacturing components based on customer dimensions, not designing the products themselves. As a result, the appeal was allowed, and consequential reliefs were granted to the appellants. The decision was rendered on 07.08.2018.</description>
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      <description>The Tribunal ruled in favor of the appellants, holding that the cost of designs and drawings supplied by customers should not be included in the assessable value of the final products. The Tribunal emphasized that the appellants&#039; role was limited to manufacturing components based on customer dimensions, not designing the products themselves. As a result, the appeal was allowed, and consequential reliefs were granted to the appellants. The decision was rendered on 07.08.2018.</description>
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