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    <title>1996 (1) TMI 184 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal set aside the impugned order and remanded the case for a reevaluation of the assessable value of soft drinks manufactured by the appellant. The penalty was also set aside due to the age of the case and lack of available material for a proper decision. The Tribunal directed the modification of the value by deducting 75% of the price difference between declared and higher prices, excluding transportation and unloading charges from the assessable value.</description>
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    <pubDate>Thu, 11 Jan 1996 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=84769</link>
      <description>The Tribunal set aside the impugned order and remanded the case for a reevaluation of the assessable value of soft drinks manufactured by the appellant. The penalty was also set aside due to the age of the case and lack of available material for a proper decision. The Tribunal directed the modification of the value by deducting 75% of the price difference between declared and higher prices, excluding transportation and unloading charges from the assessable value.</description>
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