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    <title>2016 (1) TMI 731 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled that for the period pre-1-7-2000, the appellant was not liable to pay bailing charges, but for the period post-1-7-2000, the charges were to be included in the assessable value. Penalties were not imposed as the appellant demonstrated the charges were for special packing. The demands for the extended period were unsustainable, while demands for the normal period were upheld, with interest payable by the appellant.</description>
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      <description>The Tribunal ruled that for the period pre-1-7-2000, the appellant was not liable to pay bailing charges, but for the period post-1-7-2000, the charges were to be included in the assessable value. Penalties were not imposed as the appellant demonstrated the charges were for special packing. The demands for the extended period were unsustainable, while demands for the normal period were upheld, with interest payable by the appellant.</description>
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