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    <title>1994 (5) TMI 118 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the Revenue, upholding that the freight charges in the assessable value of the car should be added from the country of origin at a specific amount, rather than a percentage of the depreciated value. The decision was based on previous Tribunal judgments and established principles, emphasizing the inclusion of freight charges based on the country of manufacture. Consequently, the appeal by the Revenue was allowed, and the Tribunal directed the addition of freight charges from the country of origin as per the specified amount.</description>
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    <pubDate>Thu, 12 May 1994 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=83515</link>
      <description>The Tribunal ruled in favor of the Revenue, upholding that the freight charges in the assessable value of the car should be added from the country of origin at a specific amount, rather than a percentage of the depreciated value. The decision was based on previous Tribunal judgments and established principles, emphasizing the inclusion of freight charges based on the country of manufacture. Consequently, the appeal by the Revenue was allowed, and the Tribunal directed the addition of freight charges from the country of origin as per the specified amount.</description>
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