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2012 (7) TMI 385 - CESTAT, AHMEDABADNon-inclusion of the amount received for Digital and Pulsation Study conducted - Held that:- It is on record that the appellant is not conducting this study and charging separately for all gas compressors, number of machines manufactured and sold by him during the relevant period and subsequently also - any study or additional tests conducted by the manufacturer at the option of the assessee, value/cost thereof need not form a part of the assessable value, as the same being optional - assessee has made out a case in his favour on the point of limitation as non-declaration of collection of charges of DPS in RT 12 should not be held against them, as they could entertained a bonafide belief, as it is done only in respect of few customers.
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