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2007 (5) TMI 435 - CESTAT, CHENNAIDemand - Time Limitation - Cost escalation by proforma invoice - Valuation - Held that: - the differential duty demand on the cost escalation element of the assessable value determined by the Commissioner is barred by limitation. Valuation - includibility - special packing charges - Held that: - the appellants have made a sustainable case against the demand of duty on special packing charges. Valuation - includibility - whether the “bonus” is required to be included in the assessable value of the bricks? - Held that: - bonus not includible. Appeal allowed - decided in favor of appellant.
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