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    <title>1998 (3) TMI 297 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal dismissed the appeals, upholding the inclusion of railway siding charges, loading and unloading charges, demurrage, and wharfage in the assessable value. The charges incurred within the factory premises were deemed non-deductible based on established legal principles and precedents, including rulings from various cases such as SAIL v. CCE and Bombay Tyre International. The Tribunal found no merit in the claim for deductions of these expenses, affirming the decision to include them in the assessable value.</description>
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      <link>https://www.taxtmi.com/caselaws?id=88576</link>
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