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    <title>2006 (9) TMI 472 - CESTAT, CHENNAI</title>
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    <description>The Tribunal affirmed the inclusion of transportation cost in the assessable value of the final product, dismissing the appeals on merits. The duty liability of the assessee was upheld based on the undisputed cost of inputs, including the transportation cost of raw materials. The Tribunal sustained the order demanding duty on the transportation cost of cement and upheld the demand for differential duty for a specific period, ultimately confirming the liability of the assessee to pay duty on the assessable value of the sleepers.</description>
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      <description>The Tribunal affirmed the inclusion of transportation cost in the assessable value of the final product, dismissing the appeals on merits. The duty liability of the assessee was upheld based on the undisputed cost of inputs, including the transportation cost of raw materials. The Tribunal sustained the order demanding duty on the transportation cost of cement and upheld the demand for differential duty for a specific period, ultimately confirming the liability of the assessee to pay duty on the assessable value of the sleepers.</description>
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