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    <title>1995 (8) TMI 116 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal dismissed the appeal and affirmed the Collector (Appeals) decision on the assessable value, depreciation, and freight charges of an imported Mercedez Benz Car. The Tribunal upheld the assessment based on the manufacturer&#039;s invoice, rejecting claims for additional discounts and excessive freight charges. Emphasizing the need for supporting evidence, the judgment highlighted the importance of adhering to established principles in determining assessable value for imported goods.</description>
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    <pubDate>Fri, 04 Aug 1995 00:00:00 +0530</pubDate>
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      <description>The Tribunal dismissed the appeal and affirmed the Collector (Appeals) decision on the assessable value, depreciation, and freight charges of an imported Mercedez Benz Car. The Tribunal upheld the assessment based on the manufacturer&#039;s invoice, rejecting claims for additional discounts and excessive freight charges. Emphasizing the need for supporting evidence, the judgment highlighted the importance of adhering to established principles in determining assessable value for imported goods.</description>
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