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    <title>2026 (2) TMI 665 - CESTAT CHANDIGARH</title>
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    <description>Post-manufacturing expenses, including octroi, additional sales tax and transportation costs, are deductible from assessable value on a weighted average basis where the same valuation issue was previously allowed for an earlier period and that decision remained unchallenged. Applying the Central Excise valuation framework and consistent Tribunal decisions, the deductions remain admissible for the subsequent period. The order confirming duty, interest and penalty is set aside, and consequential relief is available in accordance with law.</description>
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