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    <title>1992 (9) TMI 199 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the respondents on all issues raised. It held that the cost of special secondary packing, handling expenses, remuneration to agents, and bank charges for collection of sale proceeds should not be included in the assessable value of goods under the Central Excises &amp;amp; Salt Act, 1944. The Tribunal relied on relevant case law and established principles to support its decision, directing the Assistant Collector to verify the necessity of certain expenses for selling goods in the wholesale market.</description>
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      <link>https://www.taxtmi.com/caselaws?id=82078</link>
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