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    <title>1998 (8) TMI 309 - CEGAT, CALCUTTA</title>
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    <description>The Tribunal upheld the inclusion of loading charges in the assessable value of Pre-stressed Concrete Poles, rejecting the appellant&#039;s contention that loading charges should not be part of the assessable value. The Tribunal found the department&#039;s argument regarding the time limitation for the demand to be valid, dismissing the appeal and upholding the decision of the adjudicating authority.</description>
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    <pubDate>Wed, 12 Aug 1998 00:00:00 +0530</pubDate>
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      <description>The Tribunal upheld the inclusion of loading charges in the assessable value of Pre-stressed Concrete Poles, rejecting the appellant&#039;s contention that loading charges should not be part of the assessable value. The Tribunal found the department&#039;s argument regarding the time limitation for the demand to be valid, dismissing the appeal and upholding the decision of the adjudicating authority.</description>
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