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    <title>2004 (10) TMI 503 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, allowing deductions for sales tax, excess insurance collection, and banking charges. It held that the appellant&#039;s contentions were valid, emphasizing that sales tax deductions should cover the full amount paid, excess insurance collections should not be included in goods&#039; value, and bank charges were deductible under the relevant Act. The Tribunal found errors in the differential duty demands made by the revenue, ultimately granting relief to the appellant and rejecting the revenue&#039;s appeals.</description>
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      <link>https://www.taxtmi.com/caselaws?id=115062</link>
      <description>The Tribunal ruled in favor of the appellant, allowing deductions for sales tax, excess insurance collection, and banking charges. It held that the appellant&#039;s contentions were valid, emphasizing that sales tax deductions should cover the full amount paid, excess insurance collections should not be included in goods&#039; value, and bank charges were deductible under the relevant Act. The Tribunal found errors in the differential duty demands made by the revenue, ultimately granting relief to the appellant and rejecting the revenue&#039;s appeals.</description>
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