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    <title>2003 (7) TMI 246 - CESTAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=52364</link>
    <description>The appellate tribunal set aside the decision of the authorities and ruled in favor of the appellant, a dyeing and printing mills company, in a case concerning the inclusion of Design Development charges in the assessable value of fabrics produced on a job work basis. The tribunal found that the charges for the designs were only payable when actually used in printing fabrics, and as evidence showed that this was the case, the additional duty demanded was deemed unsustainable. Consequently, the appeals were allowed in favor of the appellant.</description>
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    <pubDate>Wed, 30 Jul 2003 00:00:00 +0530</pubDate>
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      <title>2003 (7) TMI 246 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=52364</link>
      <description>The appellate tribunal set aside the decision of the authorities and ruled in favor of the appellant, a dyeing and printing mills company, in a case concerning the inclusion of Design Development charges in the assessable value of fabrics produced on a job work basis. The tribunal found that the charges for the designs were only payable when actually used in printing fabrics, and as evidence showed that this was the case, the additional duty demanded was deemed unsustainable. Consequently, the appeals were allowed in favor of the appellant.</description>
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      <pubDate>Wed, 30 Jul 2003 00:00:00 +0530</pubDate>
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