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    <title>1998 (10) TMI 132 - CEGAT, MUMBAI</title>
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    <description>The Tribunal set aside the lower orders in a case concerning the deduction of post-manufacturing charges in excise duty assessment related to packing materials. Emphasizing the need for clarity on the relationship between the manufacturer and packing material supplier, the Tribunal remanded the case for further examination. It stressed the importance of understanding the independence of entities in the supply chain, applying legal precedents appropriately, and following procedural requirements in excise duty assessments. The decision underscored the significance of defining party relationships to determine accurate assessable values for excise duty.</description>
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    <pubDate>Wed, 14 Oct 1998 00:00:00 +0530</pubDate>
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      <title>1998 (10) TMI 132 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=89401</link>
      <description>The Tribunal set aside the lower orders in a case concerning the deduction of post-manufacturing charges in excise duty assessment related to packing materials. Emphasizing the need for clarity on the relationship between the manufacturer and packing material supplier, the Tribunal remanded the case for further examination. It stressed the importance of understanding the independence of entities in the supply chain, applying legal precedents appropriately, and following procedural requirements in excise duty assessments. The decision underscored the significance of defining party relationships to determine accurate assessable values for excise duty.</description>
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      <pubDate>Wed, 14 Oct 1998 00:00:00 +0530</pubDate>
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