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    <title>2014 (12) TMI 839 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, an assessee in Jammu &amp;amp; Kashmir, in a case involving the interpretation of an area-based exemption Notification for plastic laminate manufacturing. The dispute over duty payment on freight, forwarding, and insurance elements led to the appellant paying excess duty. Following a precedent involving the appellant&#039;s sister concern, the Tribunal determined that the consolidated FOR price in the invoices should be the assessable value for duty payment. Consequently, the impugned orders were set aside, and all appeals were allowed in favor of the appellant with consequential relief.</description>
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    <pubDate>Wed, 30 Jul 2014 00:00:00 +0530</pubDate>
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      <title>2014 (12) TMI 839 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=254496</link>
      <description>The Tribunal ruled in favor of the appellant, an assessee in Jammu &amp;amp; Kashmir, in a case involving the interpretation of an area-based exemption Notification for plastic laminate manufacturing. The dispute over duty payment on freight, forwarding, and insurance elements led to the appellant paying excess duty. Following a precedent involving the appellant&#039;s sister concern, the Tribunal determined that the consolidated FOR price in the invoices should be the assessable value for duty payment. Consequently, the impugned orders were set aside, and all appeals were allowed in favor of the appellant with consequential relief.</description>
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      <pubDate>Wed, 30 Jul 2014 00:00:00 +0530</pubDate>
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