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    <title>2000 (3) TMI 414 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal upheld the disallowance of the 15% discount on the car&#039;s value but ruled in favor of the appellant regarding the inclusion of Rs. 40,000 for optional accessories in the duty assessment. The appeal was disposed of accordingly with the modification in the Commissioner&#039;s order to grant the appellants the allowance of Rs. 40,000.</description>
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