Dyeing charges post-clearance deductible from assessable value; Revenue appeal dismissed.

The Tribunal upheld that dyeing charges incurred after clearance of grey yarn are deductible from the assessable value. The Revenue's appeal was dismissed.

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The appeal dealt with whether dyeing charges incurred after clearance of grey yarn should be included in the assessable value. The Tribunal held that dyeing charges are deductible from the assessable value, following a previous decision. The impugned order was upheld, and the Revenue's appeal was dismissed.

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