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    <title>2000 (6) TMI 608 - CEGAT, KOLKATA</title>
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    <description>The Appellate Tribunal CEGAT, Kolkata held that distribution charges of Rs. 600.00 per MT should not be included in the assessable value of goods manufactured by job workers. However, the Rs. 60.00 per MT freight charges for transporting raw materials should be added to the assessable value. The Tribunal allowed the appeals, directing a recalculation of duty demand based on this ruling and setting aside confiscation and penalties imposed on the appellants.</description>
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      <title>2000 (6) TMI 608 - CEGAT, KOLKATA</title>
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      <description>The Appellate Tribunal CEGAT, Kolkata held that distribution charges of Rs. 600.00 per MT should not be included in the assessable value of goods manufactured by job workers. However, the Rs. 60.00 per MT freight charges for transporting raw materials should be added to the assessable value. The Tribunal allowed the appeals, directing a recalculation of duty demand based on this ruling and setting aside confiscation and penalties imposed on the appellants.</description>
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