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    <title>2011 (4) TMI 800 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeals, affirming that duty on paper reels should be based on the value at the time of factory clearance, excluding post-clearance expenses such as freight and handling charges. This decision upheld the previous Tribunal judgment, supported by the Supreme Court&#039;s dismissal of the Government&#039;s appeal, reinforcing the interpretation of assessable value under the Central Excise Act.</description>
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