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    <title>2019 (6) TMI 501 - CESTAT KOLKATA</title>
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    <description>The Tribunal set aside the orders for the inclusion of Departmental charges in the assessable value for payment of cess on jute products, as it was not established that these charges should be part of the transaction value. The Tribunal found no evidence that the charges payable by the purchasing department to DGS&amp;amp;D were recovered from the appellants by the buyers. Consequently, the appeals were allowed in favor of the appellants.</description>
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      <description>The Tribunal set aside the orders for the inclusion of Departmental charges in the assessable value for payment of cess on jute products, as it was not established that these charges should be part of the transaction value. The Tribunal found no evidence that the charges payable by the purchasing department to DGS&amp;amp;D were recovered from the appellants by the buyers. Consequently, the appeals were allowed in favor of the appellants.</description>
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