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of <h1>Appellate Tribunal Excludes Demurrage Charges from Assessable Value</h1> The appellate tribunal in Chennai ruled that demurrage charges are not includible in the assessable value of goods, following a decision by the Larger ... - The appellate tribunal in Chennai ruled that demurrage charges are not includible in the assessable value of goods, following a decision by the Larger Bench and the apex Court. The appeal was allowed, and the differential duty was upheld.
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