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    <title>2008 (5) TMI 62 - CESTAT NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT NEW DELHI set aside the lower authority&#039;s order, ruling in favor of the appellant. It was held that charges for optional services like erection, installation, commissioning, supervision, and training should not be included in the assessable value of ICAM systems. The Tribunal found that these charges were not related to the sale of goods and therefore were not includible in the transaction value.</description>
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      <link>https://www.taxtmi.com/caselaws?id=30387</link>
      <description>The Appellate Tribunal CESTAT NEW DELHI set aside the lower authority&#039;s order, ruling in favor of the appellant. It was held that charges for optional services like erection, installation, commissioning, supervision, and training should not be included in the assessable value of ICAM systems. The Tribunal found that these charges were not related to the sale of goods and therefore were not includible in the transaction value.</description>
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