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Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2002 (7) TMI AT This

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2002 (7) TMI 480 - AT - Central Excise

The Revenue's appeal regarding the valuation of computers was dismissed by the Appellate Tribunal CEGAT, Mumbai. The Tribunal upheld the decision of the Commissioner (Appeals) regarding the deduction on freight charges and inclusion of system software value in the cost of computers. The appeal failed due to lack of substantiation.

 

 

 

 

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