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    <title>1992 (10) TMI 157 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal modified a Stay Order, dispensing with the pre-deposit requirement in an appeal. The case focused on the nexus between advance payments and sale price of goods, with interest-free advances considered in assessable value for duty calculation. The Tribunal set aside the demand for differential duty, remanding the matter for review to determine the relationship between advance payments and sale prices. The judgment underscores the importance of analyzing contractual terms and advance payments to ensure accurate duty assessment, emphasizing consistent interpretation of legal provisions in customs and excise matters.</description>
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    <pubDate>Tue, 20 Oct 1992 00:00:00 +0530</pubDate>
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      <title>1992 (10) TMI 157 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=82096</link>
      <description>The Tribunal modified a Stay Order, dispensing with the pre-deposit requirement in an appeal. The case focused on the nexus between advance payments and sale price of goods, with interest-free advances considered in assessable value for duty calculation. The Tribunal set aside the demand for differential duty, remanding the matter for review to determine the relationship between advance payments and sale prices. The judgment underscores the importance of analyzing contractual terms and advance payments to ensure accurate duty assessment, emphasizing consistent interpretation of legal provisions in customs and excise matters.</description>
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      <pubDate>Tue, 20 Oct 1992 00:00:00 +0530</pubDate>
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