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    <title>1998 (4) TMI 281 - CEGAT, NEW DELHI</title>
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    <description>At the stay stage, the Tribunal held that the additional trade discount could prima facie qualify for deduction under Section 4(4)(d) for valuation purposes, and the fact that only one buyer had availed the benefit did not defeat the claim at that stage; pre-deposit was therefore waived for that component. For the demand relating to secondary packing charges, the Tribunal declined full waiver and directed a partial deposit, requiring compliance to be reported.</description>
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      <title>1998 (4) TMI 281 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=89022</link>
      <description>At the stay stage, the Tribunal held that the additional trade discount could prima facie qualify for deduction under Section 4(4)(d) for valuation purposes, and the fact that only one buyer had availed the benefit did not defeat the claim at that stage; pre-deposit was therefore waived for that component. For the demand relating to secondary packing charges, the Tribunal declined full waiver and directed a partial deposit, requiring compliance to be reported.</description>
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      <pubDate>Wed, 22 Apr 1998 00:00:00 +0530</pubDate>
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