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    <title>1997 (7) TMI 347 - CEGAT, CALCUTTA</title>
    <link>https://www.taxtmi.com/caselaws?id=87219</link>
    <description>The tribunal ruled in favor of the appellants on the liability of duty on interest on bills, packing charges, and charges for operation manuals, finding them not subject to duty. However, the tribunal upheld duty liability on freight and forwarding charges due to lack of evidence on actual transportation costs. The limitation issue raised by the appellants regarding the show cause notice was remanded for clarification. Overall, the tribunal provided detailed reasoning for its decisions, ensuring a fair consideration of all arguments presented.</description>
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      <title>1997 (7) TMI 347 - CEGAT, CALCUTTA</title>
      <link>https://www.taxtmi.com/caselaws?id=87219</link>
      <description>The tribunal ruled in favor of the appellants on the liability of duty on interest on bills, packing charges, and charges for operation manuals, finding them not subject to duty. However, the tribunal upheld duty liability on freight and forwarding charges due to lack of evidence on actual transportation costs. The limitation issue raised by the appellants regarding the show cause notice was remanded for clarification. Overall, the tribunal provided detailed reasoning for its decisions, ensuring a fair consideration of all arguments presented.</description>
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