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    <title>1996 (6) TMI 180 - CEGAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=85495</link>
    <description>The Tribunal upheld the decision of the Collector of Central Excise (Appeals), ruling that charges for washing tankers are part of the assessable value of Caustic Soda Lye. The appellant&#039;s argument that tanker cleaning costs should not be included was dismissed, citing Section 4(4)(d)(i) and previous judicial decisions. The Tribunal found that the charges were uniformly collected and constituted part of the goods&#039; value. Despite citing relevant Supreme Court and Tribunal decisions, the appellant&#039;s appeal was rejected, affirming the inclusion of tanker washing charges in the assessable value of the goods.</description>
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    <pubDate>Fri, 14 Jun 1996 00:00:00 +0530</pubDate>
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      <title>1996 (6) TMI 180 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=85495</link>
      <description>The Tribunal upheld the decision of the Collector of Central Excise (Appeals), ruling that charges for washing tankers are part of the assessable value of Caustic Soda Lye. The appellant&#039;s argument that tanker cleaning costs should not be included was dismissed, citing Section 4(4)(d)(i) and previous judicial decisions. The Tribunal found that the charges were uniformly collected and constituted part of the goods&#039; value. Despite citing relevant Supreme Court and Tribunal decisions, the appellant&#039;s appeal was rejected, affirming the inclusion of tanker washing charges in the assessable value of the goods.</description>
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      <pubDate>Fri, 14 Jun 1996 00:00:00 +0530</pubDate>
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