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    <title>2009 (5) TMI 298 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the Department, upholding duty demands and interest for the period when depots were considered a place of removal. Freight and insurance charges were excluded from the assessable value based on the actual sale location. Penalties were deemed inapplicable for the period involving legal interpretation, with quantification of deductions for charges during the revised place of removal definition period pending. The Tribunal differentiated between periods, allowing deductions based on actual amounts incurred and upholding penalties selectively.</description>
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      <link>https://www.taxtmi.com/caselaws?id=75463</link>
      <description>The Tribunal ruled in favor of the Department, upholding duty demands and interest for the period when depots were considered a place of removal. Freight and insurance charges were excluded from the assessable value based on the actual sale location. Penalties were deemed inapplicable for the period involving legal interpretation, with quantification of deductions for charges during the revised place of removal definition period pending. The Tribunal differentiated between periods, allowing deductions based on actual amounts incurred and upholding penalties selectively.</description>
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