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    <title>2012 (9) TMI 495 - CESTAT, KOLKATA</title>
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    <description>The Tribunal upheld the decision allowing provisional assessment for the Respondent, emphasizing the practical difficulties faced in determining the value of goods sold from depots due to the wide variety of products and market factors. The judgment highlights the importance of considering the specific circumstances and challenges faced by manufacturers in assessing duty payments, ultimately affirming the provisional assessment facility for the Respondent in this case.</description>
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      <description>The Tribunal upheld the decision allowing provisional assessment for the Respondent, emphasizing the practical difficulties faced in determining the value of goods sold from depots due to the wide variety of products and market factors. The judgment highlights the importance of considering the specific circumstances and challenges faced by manufacturers in assessing duty payments, ultimately affirming the provisional assessment facility for the Respondent in this case.</description>
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