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    <title>2008 (11) TMI 230 - CESTAT, MUMBAI</title>
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    <description>The Tribunal referred the case to a Larger Bench to resolve conflicting opinions on whether loading charges incurred for goods&#039; clearance from the factory should be included in the assessable value. The Tribunal expressed doubts about the distinction made in previous judgments and sought clarity on the issue, especially regarding loading expenses borne by or on behalf of the buyer. The decision emphasized the need for a definitive ruling based on the differing interpretations of relevant legal precedents.</description>
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