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    <title>2007 (7) TMI 175 - CESTAT, KOLKATA</title>
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    <description>The Tribunal held that charges for transport, outside handling, and delayed payment of duty should not be included in the assessable value of goods under new Valuation Rules. The demands related to these charges were set aside. However, the demand concerning charges for secondary packing was confirmed as the appellant did not pursue the appeal on this issue. The Tribunal also set aside heavy penalties imposed, deeming them unwarranted. The appeal was partly allowed, and the cross-objection was disposed of accordingly.</description>
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    <pubDate>Wed, 25 Jul 2007 00:00:00 +0530</pubDate>
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      <title>2007 (7) TMI 175 - CESTAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=3782</link>
      <description>The Tribunal held that charges for transport, outside handling, and delayed payment of duty should not be included in the assessable value of goods under new Valuation Rules. The demands related to these charges were set aside. However, the demand concerning charges for secondary packing was confirmed as the appellant did not pursue the appeal on this issue. The Tribunal also set aside heavy penalties imposed, deeming them unwarranted. The appeal was partly allowed, and the cross-objection was disposed of accordingly.</description>
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      <pubDate>Wed, 25 Jul 2007 00:00:00 +0530</pubDate>
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