2000 (2) TMI 326

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....or the Respondents. [Order per: C.N.B. Nair, Member (T)]. - The issue involved in this appeal is the valuation of ice-cream. The appellant was charging forwarding charges from the buyers. The impugned order has confirmed duty demand on such forwarding charges despite the explanation of the appellant that it included aftersales service charges, transportation charges and packing charges which....

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....the special nature of the product which requires considerable expenditure for packing, transportation, etc. The appellant has sought decision on merits without insisting on his personal presence, apparently because the duty involved is only about Rs. 26,000.00 and the appellant is a small manufacturer who cannot afford the cost of litigation. Accordingly, we are deciding the case after hearing the....