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    <title>2000 (7) TMI 185 - CEGAT, KOLKATA</title>
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    <description>Duty demand was required to be recalculated on a cum-duty basis by treating the total consideration received from customers, including mark-up charges, as inclusive of duty and deducting the duty element from that amount. The Tribunal held that the reassessment should proceed on this computation approach and should not be influenced by the observation that the contract placed the duty burden on the buyers. The matter was therefore remanded for fresh calculation of duty on the cum-duty price basis.</description>
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      <description>Duty demand was required to be recalculated on a cum-duty basis by treating the total consideration received from customers, including mark-up charges, as inclusive of duty and deducting the duty element from that amount. The Tribunal held that the reassessment should proceed on this computation approach and should not be influenced by the observation that the contract placed the duty burden on the buyers. The matter was therefore remanded for fresh calculation of duty on the cum-duty price basis.</description>
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