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    <title>2006 (2) TMI 463 - CESTAT, MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT, Mumbai held that freight charges not shown separately in the invoice could not be subject to duty, referencing previous cases. The Tribunal granted a waiver and stay of recovery, pending further examination during the regular hearing to determine if the claimed deductions truly represented freight costs. Emphasizing the necessity of addressing disputed issues, the Tribunal clarified the importance of separately indicating transportation costs in invoices to prevent duty implications in excisable goods transactions.</description>
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      <link>https://www.taxtmi.com/caselaws?id=117945</link>
      <description>The Appellate Tribunal CESTAT, Mumbai held that freight charges not shown separately in the invoice could not be subject to duty, referencing previous cases. The Tribunal granted a waiver and stay of recovery, pending further examination during the regular hearing to determine if the claimed deductions truly represented freight costs. Emphasizing the necessity of addressing disputed issues, the Tribunal clarified the importance of separately indicating transportation costs in invoices to prevent duty implications in excisable goods transactions.</description>
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