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    <title>1998 (3) TMI 329 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal set aside decisions on deductions claimed by the appellant, emphasizing the need for verification and examination. It highlighted using the approved factory gate price for determining assessable value, ensuring fair valuation of goods. Appeal E/5630/91-A involved disputes over polythene bags, notional interest, and handling charges, with deductions requiring verification. The Tribunal remanded the case for fresh decisions. In Appeal E/800/92-A, the Tribunal held that the factory gate price should determine assessable value, allowing the appeal against differential duty.</description>
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    <pubDate>Thu, 26 Mar 1998 00:00:00 +0530</pubDate>
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      <title>1998 (3) TMI 329 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=88608</link>
      <description>The Tribunal set aside decisions on deductions claimed by the appellant, emphasizing the need for verification and examination. It highlighted using the approved factory gate price for determining assessable value, ensuring fair valuation of goods. Appeal E/5630/91-A involved disputes over polythene bags, notional interest, and handling charges, with deductions requiring verification. The Tribunal remanded the case for fresh decisions. In Appeal E/800/92-A, the Tribunal held that the factory gate price should determine assessable value, allowing the appeal against differential duty.</description>
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      <pubDate>Thu, 26 Mar 1998 00:00:00 +0530</pubDate>
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