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2007 (7) TMI 175 - CESTAT, KOLKATACharges towards transport and outside handling required for the consignment of glass bottles are separately mentioned in the invoices, not to be included in the assessable value - charges made on the customer for delayed payment of duty cannot also form part of the assessable value – but charges for secondary packing, are includible as appellant is not pressing the appeal in respect of such charges – heavy penalty not imposable for such matter
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