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    <title>2018 (2) TMI 952 - CESTAT, BANGALORE</title>
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    <description>The Tribunal allowed the appeal against the inclusion of ship demurrage charges in the assessable value for charging duties. Relying on Supreme Court precedents, it held that demurrage charges incurred post-importation should not be considered in the transaction value for duty purposes. The Tribunal dismissed the case in favor of the appellant, following the established principle that such charges should not form part of the assessable value.</description>
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      <description>The Tribunal allowed the appeal against the inclusion of ship demurrage charges in the assessable value for charging duties. Relying on Supreme Court precedents, it held that demurrage charges incurred post-importation should not be considered in the transaction value for duty purposes. The Tribunal dismissed the case in favor of the appellant, following the established principle that such charges should not form part of the assessable value.</description>
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