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    <title>2024 (5) TMI 810 - CESTAT AHMEDABAD</title>
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    <description>CESTAT Ahmedabad ruled in favor of appellant regarding inclusion of equalized handling charges in assessable value for excise duty. Following precedent from sister concern case, the Tribunal held that handling charges recovered from customers are not includible in assessable value of excisable goods. Since facts were identical to previous ruling, the demand for including handling charges was deemed unsustainable. Appeal was allowed.</description>
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      <description>CESTAT Ahmedabad ruled in favor of appellant regarding inclusion of equalized handling charges in assessable value for excise duty. Following precedent from sister concern case, the Tribunal held that handling charges recovered from customers are not includible in assessable value of excisable goods. Since facts were identical to previous ruling, the demand for including handling charges was deemed unsustainable. Appeal was allowed.</description>
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