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    <title>1997 (8) TMI 204 - CEGAT, NEW DELHI</title>
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    <description>Amounts collected from buyers over and above the approved wholesale price for stationery charges and despatch of invoices by post were treated as connected with activities promoting marketability of the goods, and therefore includible in the assessable value for central excise duty. The text states that no basis was shown to depart from that view, so the valuation dispute was resolved against the assessee and duty liability on the extra invoice-related charges was sustained.</description>
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      <link>https://www.taxtmi.com/caselaws?id=87251</link>
      <description>Amounts collected from buyers over and above the approved wholesale price for stationery charges and despatch of invoices by post were treated as connected with activities promoting marketability of the goods, and therefore includible in the assessable value for central excise duty. The text states that no basis was shown to depart from that view, so the valuation dispute was resolved against the assessee and duty liability on the extra invoice-related charges was sustained.</description>
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