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    <title>2018 (9) TMI 1570 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellants, holding that service charges and pre-delivery inspection charges should not be included in the assessable value for excise duty calculation. Citing legal precedents, the Tribunal set aside the demand for these charges, emphasizing that they were not related to the sale of goods but rather to specific services provided. The decision clarified the scope of assessable value by excluding charges unrelated to the manufacturing process, providing relief to the appellants and establishing a clear legal precedent for similar cases.</description>
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      <description>The Tribunal ruled in favor of the appellants, holding that service charges and pre-delivery inspection charges should not be included in the assessable value for excise duty calculation. Citing legal precedents, the Tribunal set aside the demand for these charges, emphasizing that they were not related to the sale of goods but rather to specific services provided. The decision clarified the scope of assessable value by excluding charges unrelated to the manufacturing process, providing relief to the appellants and establishing a clear legal precedent for similar cases.</description>
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