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    <title>2018 (9) TMI 1359 - CESTAT MUMBAI</title>
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    <description>The Tribunal set aside the impugned order and allowed the appeal in the case involving the inclusion of &#039;dharmada charges&#039; in the assessable value for duty liability assessment. The decision was based on the appellant&#039;s reliance on prior Tribunal decisions supporting exclusion and the Revenue&#039;s historical acceptance of such exclusion. The Tribunal emphasized consistent legal interpretation and application, ruling in favor of the appellant and highlighting the significance of transaction value as the basis for taxation in duty liability assessment.</description>
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      <description>The Tribunal set aside the impugned order and allowed the appeal in the case involving the inclusion of &#039;dharmada charges&#039; in the assessable value for duty liability assessment. The decision was based on the appellant&#039;s reliance on prior Tribunal decisions supporting exclusion and the Revenue&#039;s historical acceptance of such exclusion. The Tribunal emphasized consistent legal interpretation and application, ruling in favor of the appellant and highlighting the significance of transaction value as the basis for taxation in duty liability assessment.</description>
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