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    <title>1987 (4) TMI 276 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal vacated previous orders and remanded the case to the Assistant Collector for reconsideration. The Assistant Collector was instructed to assess charges beyond the factory gate for potential deduction, allowing for insurance charges, handling charges, and bank interest on credit sales if proven. The Tribunal emphasized the importance of a detailed examination of expenses to accurately determine their deductibility.</description>
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    <pubDate>Wed, 15 Apr 1987 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=74196</link>
      <description>The Tribunal vacated previous orders and remanded the case to the Assistant Collector for reconsideration. The Assistant Collector was instructed to assess charges beyond the factory gate for potential deduction, allowing for insurance charges, handling charges, and bank interest on credit sales if proven. The Tribunal emphasized the importance of a detailed examination of expenses to accurately determine their deductibility.</description>
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