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    <title>1999 (1) TMI 199 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal upheld the disallowance of interest on inventories, approved the deduction for interest on receivables, and rejected the deduction of commission to C&amp;amp;F Agents from the assessable value. The unclear nature of service charges led to a remand for further examination. Similarly, the issue of secondary packing costs was remanded for proper consideration based on the quality and nature of the packing. The appeal was disposed of accordingly.</description>
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      <link>https://www.taxtmi.com/caselaws?id=91723</link>
      <description>The Tribunal upheld the disallowance of interest on inventories, approved the deduction for interest on receivables, and rejected the deduction of commission to C&amp;amp;F Agents from the assessable value. The unclear nature of service charges led to a remand for further examination. Similarly, the issue of secondary packing costs was remanded for proper consideration based on the quality and nature of the packing. The appeal was disposed of accordingly.</description>
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