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<h1>Appellate Tribunal Upholds Deductions for Manufacturer; Modifies Price List Approval</h1> The Appellate Tribunal CEGAT, New Delhi, upheld deductions for specific items in the case involving a manufacturer of Photographic Camera and Projectors' ... Valuation The Appellate Tribunal CEGAT, New Delhi, reviewed a case involving a manufacturer of Photographic Camera and Projectors who filed price lists in 1988-89. The Assistant Collector approved deductions for equalised freight and insurance charges for some items but not all. The Tribunal upheld deductions for specific items and disallowed deductions for others, setting aside the previous order and modifying the approval of price lists accordingly.