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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>CEGAT in New Delhi rules on freight charges & air-conditioner treatment in Mercedes Benz import.</h1> The Appellate Tribunal CEGAT in New Delhi dismissed the importer's appeal regarding the treatment of freight charges and air-conditioner as part of a ... Valuation The Appellate Tribunal CEGAT in New Delhi dismissed the appeal of an importer who imported a Mercedes Benz car from West Germany. The tribunal allowed a further depreciation of 3% on the car but rejected claims related to freight charges and air-conditioner being treated as part of the car for duty purposes. The appeal was ultimately dismissed, granting partial relief to the appellant.

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