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    <title>1997 (4) TMI 462 - CEGAT, NEW DELHI</title>
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    <description>The appeal was dismissed by the Collector (Appeals) as the excess insurance charges collected by the appellant were deemed to be for additional services and not part of the assessable value of the goods. The cross-objection was also disposed of in the case.</description>
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      <description>The appeal was dismissed by the Collector (Appeals) as the excess insurance charges collected by the appellant were deemed to be for additional services and not part of the assessable value of the goods. The cross-objection was also disposed of in the case.</description>
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