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    <title>1998 (9) TMI 227 - CEGAT, NEW DELHI</title>
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    <description>The appellate tribunal remanded the case involving the inclusion of packing material cost in the assessable value for duty calculation back for fresh consideration. The tribunal found the original order lacking in crucial details on the nature and necessity of the packing material used, emphasizing the need for a detailed examination based on purchase orders to determine its significance for marketability at the factory gate. The appellant was granted an opportunity for a personal hearing and to present necessary records during the fresh adjudication.</description>
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      <link>https://www.taxtmi.com/caselaws?id=89847</link>
      <description>The appellate tribunal remanded the case involving the inclusion of packing material cost in the assessable value for duty calculation back for fresh consideration. The tribunal found the original order lacking in crucial details on the nature and necessity of the packing material used, emphasizing the need for a detailed examination based on purchase orders to determine its significance for marketability at the factory gate. The appellant was granted an opportunity for a personal hearing and to present necessary records during the fresh adjudication.</description>
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