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    <title>2015 (11) TMI 241 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the inclusion of Dharmada charges in the assessable value but set aside the inclusion of transit insurance charges. The imposition of a penalty under section 11AC was deemed unjustified due to the legal uncertainty surrounding the issue. The Tribunal clarified that only the duty demand on Dharmada charges was upheld, while the inclusion of transit insurance charges and the penalty imposition were set aside.</description>
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      <description>The Tribunal upheld the inclusion of Dharmada charges in the assessable value but set aside the inclusion of transit insurance charges. The imposition of a penalty under section 11AC was deemed unjustified due to the legal uncertainty surrounding the issue. The Tribunal clarified that only the duty demand on Dharmada charges was upheld, while the inclusion of transit insurance charges and the penalty imposition were set aside.</description>
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