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    <title>1996 (3) TMI 203 - CEGAT, NEW DELHI</title>
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    <description>The tribunal upheld the Collector&#039;s decision on trade discount and transportation costs due to lack of evidence from the appellant. However, the tribunal ruled in favor of excluding the cost of wooden packing from the declared price, citing its necessity for product protection during transportation. The appeal was partially allowed, with outcomes differing based on the evidence and legal precedents presented.</description>
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      <title>1996 (3) TMI 203 - CEGAT, NEW DELHI</title>
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      <description>The tribunal upheld the Collector&#039;s decision on trade discount and transportation costs due to lack of evidence from the appellant. However, the tribunal ruled in favor of excluding the cost of wooden packing from the declared price, citing its necessity for product protection during transportation. The appeal was partially allowed, with outcomes differing based on the evidence and legal precedents presented.</description>
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