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    <title>2003 (10) TMI 107 - CESTAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT, New Delhi set aside the impugned order and allowed the appeal, ruling in favor of the assessee regarding the inclusion of the amount received under the head &#039;carting&#039; in the assessable value, based on the decision of the Hon&#039;ble Supreme Court.</description>
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