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    <title>1996 (8) TMI 197 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal allowed the Revenue&#039;s appeals regarding the inclusion of secondary packing costs in the assessable value, upheld the non-deductibility of commission paid to consignee distributors, and modified the order on the deductibility of handling charges incurred outside the factory gate. The Tribunal also found the Collector&#039;s view on different prices to buyers in different zones to be incorrect. All nine appeals were disposed of accordingly.</description>
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      <description>The Tribunal allowed the Revenue&#039;s appeals regarding the inclusion of secondary packing costs in the assessable value, upheld the non-deductibility of commission paid to consignee distributors, and modified the order on the deductibility of handling charges incurred outside the factory gate. The Tribunal also found the Collector&#039;s view on different prices to buyers in different zones to be incorrect. All nine appeals were disposed of accordingly.</description>
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