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    <title>2023 (3) TMI 1499 - CESTAT KOLKATA</title>
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    <description>The Tribunal set aside the impugned order, ruling in favor of the Appellant, a manufacturer, by determining that third-party inspection charges reimbursed by customers should not be included in the assessable value. The Tribunal emphasized that these charges, paid to RITES and reimbursed by customers, did not constitute additional consideration or form part of the Appellant&#039;s income. Consequently, the Appeal was allowed, granting any consequential relief.</description>
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      <title>2023 (3) TMI 1499 - CESTAT KOLKATA</title>
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      <description>The Tribunal set aside the impugned order, ruling in favor of the Appellant, a manufacturer, by determining that third-party inspection charges reimbursed by customers should not be included in the assessable value. The Tribunal emphasized that these charges, paid to RITES and reimbursed by customers, did not constitute additional consideration or form part of the Appellant&#039;s income. Consequently, the Appeal was allowed, granting any consequential relief.</description>
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