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2017 (1) TMI 547 - CESTAT MUMBAIValuation - job-work - whether royalty expense to be included in the assessable value? - Held that: - money value of free supply of goods by principal is not required to be included in assessable value in the hands of job-worker - the demand against the job-worker fails along with the imposition of penalty; the imposition of penalty on M/s Savita Chemicals Ltd also fails - appeal allowed - decided in favor of appellant.
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