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    <title>1996 (11) TMI 186 - CEGAT, MADRAS</title>
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    <description>The appellate tribunal ruled that duty should be imposed on processed fabrics post-shrinkage, not on pre-shrunk length, correcting the duty demand calculation error. Additionally, the tribunal upheld the decision to include art charges in the assessment value as the appellant had collected them from customers. The appeal was dismissed, affirming the lower authorities&#039; decisions on both issues.</description>
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      <title>1996 (11) TMI 186 - CEGAT, MADRAS</title>
      <link>https://www.taxtmi.com/caselaws?id=86200</link>
      <description>The appellate tribunal ruled that duty should be imposed on processed fabrics post-shrinkage, not on pre-shrunk length, correcting the duty demand calculation error. Additionally, the tribunal upheld the decision to include art charges in the assessment value as the appellant had collected them from customers. The appeal was dismissed, affirming the lower authorities&#039; decisions on both issues.</description>
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