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    <title>1999 (11) TMI 187 - CEGAT, MUMBAI</title>
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    <description>The Tribunal upheld the Commissioner&#039;s decision regarding the inclusion of financial charges in the assessable value of goods, the invocation of the extended period, and the absence of suppression allegations. The nature of financial charges as interest on delayed payments was affirmed, and the appeal was dismissed, rejecting the revenue&#039;s arguments.</description>
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      <description>The Tribunal upheld the Commissioner&#039;s decision regarding the inclusion of financial charges in the assessable value of goods, the invocation of the extended period, and the absence of suppression allegations. The nature of financial charges as interest on delayed payments was affirmed, and the appeal was dismissed, rejecting the revenue&#039;s arguments.</description>
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