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    <title>1998 (1) TMI 219 - CEGAT, NEW DELHI</title>
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    <description>Where consignments were cleared without separately collecting duty, the total price realised had to be treated as a cum-duty price, and the duty element excluded while redetermining assessable value and quantifying demand. The valuation was therefore required to be recomputed on a cum-duty basis, and the matter was remitted for fresh calculation of assessable value and duty demand.</description>
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