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2014 (6) TMI 755 - AT - Central ExciseValuation of goods - whether the fixing charges, received by the appellant from their customers for fixing of Aluminium Doors, Windows and Curtain Frame falling under Chapter 76 are required to be added in the assessable value of the goods or not - Held that:- admittedly fixing charges have no connection with the manufacture of the final product and the same are the activities, which are subsequent to the clearance of the goods and at their customers premises. We find no justifiable reason to add such fixing charges in the assessable value of the goods - Decided in favour of assessee.
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