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    <title>1999 (10) TMI 342 - CEGAT, NEW DELHI</title>
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    <description>The tribunal upheld the duty assessment by confirming that commission paid to agents should be added to the assessable value. However, it set aside the inclusion of dyeing expenses in the assessable value for excise duty assessment, stating that the cost of dyeing incurred later should not be added. The tribunal directed the matter back to ascertain the actual trade discounts given to dealers and clarified that commission paid to agents should not be deducted from the assessable value.</description>
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      <title>1999 (10) TMI 342 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=93177</link>
      <description>The tribunal upheld the duty assessment by confirming that commission paid to agents should be added to the assessable value. However, it set aside the inclusion of dyeing expenses in the assessable value for excise duty assessment, stating that the cost of dyeing incurred later should not be added. The tribunal directed the matter back to ascertain the actual trade discounts given to dealers and clarified that commission paid to agents should not be deducted from the assessable value.</description>
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      <pubDate>Mon, 04 Oct 1999 00:00:00 +0530</pubDate>
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