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    <title>2006 (3) TMI 389 - CESTAT, KOLKATA</title>
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    <description>The Tribunal held that the bonus amount received by the appellants should be included in the assessable value under the new Valuation Rules. The appellants were directed to predeposit 25% of the duty amount within six weeks, with the balance amount waived during the appeal process due to the lack of clarity in their favor. The Tribunal distinguished the case law under the old Valuation Rules cited by the appellants and emphasized the need to adhere to the new Valuation Rules for valuation purposes.</description>
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      <description>The Tribunal held that the bonus amount received by the appellants should be included in the assessable value under the new Valuation Rules. The appellants were directed to predeposit 25% of the duty amount within six weeks, with the balance amount waived during the appeal process due to the lack of clarity in their favor. The Tribunal distinguished the case law under the old Valuation Rules cited by the appellants and emphasized the need to adhere to the new Valuation Rules for valuation purposes.</description>
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