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    <title>2004 (3) TMI 539 - CESTAT, CHENNAI</title>
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    <description>The Tribunal allowed the appeals, affirming the legitimacy of varying prices for different classes of buyers in the case involving pricing discrepancies. Additionally, it was determined that the inclusion of freight charges in the assessable value of goods cleared from the factory to refilling stations was not applicable due to differing duty payment processes. As a result, the impugned orders were set aside, and the appeals were allowed, emphasizing the distinction between depots and refilling stations in terms of duty payment and assessable value calculation.</description>
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      <link>https://www.taxtmi.com/caselaws?id=111542</link>
      <description>The Tribunal allowed the appeals, affirming the legitimacy of varying prices for different classes of buyers in the case involving pricing discrepancies. Additionally, it was determined that the inclusion of freight charges in the assessable value of goods cleared from the factory to refilling stations was not applicable due to differing duty payment processes. As a result, the impugned orders were set aside, and the appeals were allowed, emphasizing the distinction between depots and refilling stations in terms of duty payment and assessable value calculation.</description>
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