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    <description>The Tribunal (CESTAT Mumbai) ruled in favor of the appellant, determining that &#039;type test&#039; charges should not be included in the assessable value under the Central Excise Act, 1944. The Tribunal set aside the recovery order, emphasizing that these charges, already subject to service tax, should not attract additional central excise duties.</description>
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      <description>The Tribunal (CESTAT Mumbai) ruled in favor of the appellant, determining that &#039;type test&#039; charges should not be included in the assessable value under the Central Excise Act, 1944. The Tribunal set aside the recovery order, emphasizing that these charges, already subject to service tax, should not attract additional central excise duties.</description>
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