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    <title>1999 (10) TMI 341 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal allowed the appeals, setting aside the inclusion of dyeing expenses in the assessable value and remanding the matter for further assessment based on the principles of natural justice. The matter was clarified that duty on dyeing operations should be levied on the job worker, not the manufacturers. The Tribunal emphasized deducting trade discounts from the sale price to determine the assessable value and remanded the issue of determining the actual trade discount given to dealers back to the adjudicating authority.</description>
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      <link>https://www.taxtmi.com/caselaws?id=93176</link>
      <description>The Tribunal allowed the appeals, setting aside the inclusion of dyeing expenses in the assessable value and remanding the matter for further assessment based on the principles of natural justice. The matter was clarified that duty on dyeing operations should be levied on the job worker, not the manufacturers. The Tribunal emphasized deducting trade discounts from the sale price to determine the assessable value and remanded the issue of determining the actual trade discount given to dealers back to the adjudicating authority.</description>
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