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    <title>1997 (9) TMI 180 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal set aside the Additional Collector&#039;s order, ruling against the inclusion of various charges in the assessable value of textile goods. Interest on delayed payments, special cutting charges, cartage, and transit insurance charges were deemed not to be part of the assessable value. The differential price was directed to be added to the assessable value, with a remand for a decision on the cost difference for alternative superior packing. The case was sent back for reassessment on penalty imposition by the jurisdictional authority.</description>
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      <link>https://www.taxtmi.com/caselaws?id=87119</link>
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