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    <title>2002 (7) TMI 163 - CEGAT, KOLKATA</title>
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    <description>The Tribunal allowed the appeal, remanding the matter for recalculation of duty demand based on the observations made. The Tribunal found in favor of the appellants, directing the Commissioner to consider the actual &#039;Centranus&#039; sales value for deductions. The issue of discounts claimed by the appellants was also contested, with the Tribunal agreeing with the appellants and directing the Commissioner to reconsider the deductions in light of the appellants&#039; arguments. The judgment emphasized the importance of factual accuracy and proper consideration of appellants&#039; claims in determining duty liabilities.</description>
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    <pubDate>Wed, 31 Jul 2002 00:00:00 +0530</pubDate>
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      <title>2002 (7) TMI 163 - CEGAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=51456</link>
      <description>The Tribunal allowed the appeal, remanding the matter for recalculation of duty demand based on the observations made. The Tribunal found in favor of the appellants, directing the Commissioner to consider the actual &#039;Centranus&#039; sales value for deductions. The issue of discounts claimed by the appellants was also contested, with the Tribunal agreeing with the appellants and directing the Commissioner to reconsider the deductions in light of the appellants&#039; arguments. The judgment emphasized the importance of factual accuracy and proper consideration of appellants&#039; claims in determining duty liabilities.</description>
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      <pubDate>Wed, 31 Jul 2002 00:00:00 +0530</pubDate>
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