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    <title>2005 (4) TMI 142 - CESTAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT, New Delhi, allowed the appeal in a case concerning the inclusion of installation charges in the assessable value for taxation. The tribunal ruled in favor of the appellants, manufacturers of packaging machines, stating that charges collected post-clearance should not be added to the assessable value. The decision was influenced by the specific circumstances of the case and a previous favorable ruling for the appellants in a similar matter at a different location. Consequently, the tribunal set aside the order and granted relief to the appellants.</description>
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      <title>2005 (4) TMI 142 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=54052</link>
      <description>The Appellate Tribunal CESTAT, New Delhi, allowed the appeal in a case concerning the inclusion of installation charges in the assessable value for taxation. The tribunal ruled in favor of the appellants, manufacturers of packaging machines, stating that charges collected post-clearance should not be added to the assessable value. The decision was influenced by the specific circumstances of the case and a previous favorable ruling for the appellants in a similar matter at a different location. Consequently, the tribunal set aside the order and granted relief to the appellants.</description>
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