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    <title>2003 (8) TMI 120 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal set aside the disallowance of deductions for &quot;rent on containers&quot; and &quot;freight&quot; from the sale price of aerated water. It emphasized the need to base deductions on actual costs and comply with legal principles in assessing the assessable value of products. The Tribunal also vacated the decision on &#039;Canister&#039; due to lack of reasons provided. The appeal was allowed, highlighting the importance of accurate deduction calculations in determining assessable values.</description>
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      <link>https://www.taxtmi.com/caselaws?id=52203</link>
      <description>The Tribunal set aside the disallowance of deductions for &quot;rent on containers&quot; and &quot;freight&quot; from the sale price of aerated water. It emphasized the need to base deductions on actual costs and comply with legal principles in assessing the assessable value of products. The Tribunal also vacated the decision on &#039;Canister&#039; due to lack of reasons provided. The appeal was allowed, highlighting the importance of accurate deduction calculations in determining assessable values.</description>
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