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    <title>1988 (5) TMI 134 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal held that service charges claimed by the appellant were not admissible as trade discount under the Central Excises and Salt Act, 1944. However, the Tribunal allowed the deduction of interest on receivables from the assessable value, citing relevant legal precedent. The appellant&#039;s appeal was partially allowed, specifically regarding the deduction of interest on receivables.</description>
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      <title>1988 (5) TMI 134 - CEGAT, NEW DELHI</title>
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      <description>The Tribunal held that service charges claimed by the appellant were not admissible as trade discount under the Central Excises and Salt Act, 1944. However, the Tribunal allowed the deduction of interest on receivables from the assessable value, citing relevant legal precedent. The appellant&#039;s appeal was partially allowed, specifically regarding the deduction of interest on receivables.</description>
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