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2018 (2) TMI 456 - AT - Central ExciseValuation - includibility - Pre-Delivery Inspection charges - Held that: - the issue whether pre-delivery inspection charges is to be included in the assessable value is settled in favor of the appellant in the case of COMMISSIONER OF C. EX., AHMEDABAD-II Versus LUBI SUBMERSIBLES LTD. [2015 (10) TMI 35 - CESTAT AHMEDABAD], where it was held that PDI charges recovered at the instance of the buyer are not includible in the assessable value - demand set aside - appeal allowed - decided in favor of appellant.
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