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    <description>The appeals filed by the Revenue were rejected by the Appellate Tribunal CESTAT MUMBAI. The Tribunal affirmed that the collected amounts by the respondent were considered as transportation or freight charges and not subject to additional duty liability. The Tribunal found support in previous decisions and held that the impugned order was correct, thus upholding the decision in favor of the respondent.</description>
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      <description>The appeals filed by the Revenue were rejected by the Appellate Tribunal CESTAT MUMBAI. The Tribunal affirmed that the collected amounts by the respondent were considered as transportation or freight charges and not subject to additional duty liability. The Tribunal found support in previous decisions and held that the impugned order was correct, thus upholding the decision in favor of the respondent.</description>
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