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    <title>2014 (3) TMI 489 - CESTAT NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT NEW DELHI granted the waiver of pre-deposit and stay of recovery of duty, interest, and penalties imposed on M/s Maruti Suzuki India Ltd. The Tribunal upheld the decision that after-sale charges claimed as insurance and transit charges should not be included in the assessable value under Rule 6 of the Central Excise Valuation Rules, 2000. The Tribunal relied on a previous favorable decision for the applicant and allowed the stay petition, halting the recovery until the appeals were resolved. The judgment emphasizes consistency in legal decisions and the importance of understanding specific legal provisions.</description>
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    <pubDate>Fri, 08 Feb 2013 00:00:00 +0530</pubDate>
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