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    <title>1994 (9) TMI 149 - CEGAT, NEW DELHI</title>
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    <description>The appeal was disposed of with directions for a re-examination of the issues of additional trade discount and freight subsidy, while upholding the disallowance of the cost of special packing by the Assistant Collector. The Tribunal emphasized the importance of substantiating evidence and adherence to legal principles in determining the assessable value.</description>
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