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    <description>The Tribunal upheld the demand for duty liability for specific periods while setting aside others based on the assessment of assessable values and differential duty payments. The reconciliation of values and the inclusion of dealer&#039;s commission were crucial in determining the appellant&#039;s liability, resulting in the disposal of the appeal with no penalty imposed.</description>
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      <description>The Tribunal upheld the demand for duty liability for specific periods while setting aside others based on the assessment of assessable values and differential duty payments. The reconciliation of values and the inclusion of dealer&#039;s commission were crucial in determining the appellant&#039;s liability, resulting in the disposal of the appeal with no penalty imposed.</description>
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