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    <title>1993 (4) TMI 156 - CEGAT , NEW DELHI</title>
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    <description>The Tribunal upheld the inclusion of notional landing charges in the assessable value, citing previous judgments. It confirmed that adding customs duty and auxiliary duty to the C.I.F. value is authorized and not considered double taxation. Additionally, packing charges were deemed ineligible for exemption under Notification No. 184/76-Cus. The Tribunal found the authorities&#039; decisions in line with legal principles and dismissed the appeals, upholding the impugned orders.</description>
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      <link>https://www.taxtmi.com/caselaws?id=82597</link>
      <description>The Tribunal upheld the inclusion of notional landing charges in the assessable value, citing previous judgments. It confirmed that adding customs duty and auxiliary duty to the C.I.F. value is authorized and not considered double taxation. Additionally, packing charges were deemed ineligible for exemption under Notification No. 184/76-Cus. The Tribunal found the authorities&#039; decisions in line with legal principles and dismissed the appeals, upholding the impugned orders.</description>
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