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    <title>2000 (4) TMI 270 - CEGAT, MUMBAI</title>
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    <description>The Tribunal partially allowed the appeal, instructing the appellant to provide evidence for re-examination within two months. The Assistant Commissioner was directed to review the identified elements and issue orders in compliance with the law. The appellant&#039;s claim regarding the includibility of expenses in the assessable value was partially accepted, with special secondary packing costs deemed includible. The issue of forwarding charges was referred back to the Assistant Commissioner for determining directly related transport costs. The Tribunal highlighted the need for re-examination of interest on receivables to ascertain its nature and deductibility based on relevant judgments.</description>
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