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    <title>1996 (10) TMI 262 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal set aside the impugned order, ruling in favor of the appellants. It found that the appellants complied with the conditions of the Notification regarding duty exemption and that the show cause notice for demanding duty on loading charges was time-barred. The Tribunal held that the relationship between the manufacturer and buyer did not violate the conditions specified in the Notification, and loading expenses within the factory premises should be included in the assessable value.</description>
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      <title>1996 (10) TMI 262 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=86159</link>
      <description>The Tribunal set aside the impugned order, ruling in favor of the appellants. It found that the appellants complied with the conditions of the Notification regarding duty exemption and that the show cause notice for demanding duty on loading charges was time-barred. The Tribunal held that the relationship between the manufacturer and buyer did not violate the conditions specified in the Notification, and loading expenses within the factory premises should be included in the assessable value.</description>
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      <pubDate>Fri, 11 Oct 1996 00:00:00 +0530</pubDate>
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