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    <title>1997 (4) TMI 362 - CEGAT, NEW DELHI</title>
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    <description>The appeal by the factory of Maharashtra State Electricity Board was rejected by the Appellate Tribunal CEGAT, New Delhi. The Tribunal upheld the requirement for the factory to pay a differential duty for not including a margin of profit in the assessable value of PCC Poles, determining a 10% margin of profit. The appeal was dismissed on the basis that a margin of profit could exist if the PCC Poles were sold.</description>
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      <description>The appeal by the factory of Maharashtra State Electricity Board was rejected by the Appellate Tribunal CEGAT, New Delhi. The Tribunal upheld the requirement for the factory to pay a differential duty for not including a margin of profit in the assessable value of PCC Poles, determining a 10% margin of profit. The appeal was dismissed on the basis that a margin of profit could exist if the PCC Poles were sold.</description>
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