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1996 (10) TMI 197 - CEGAT, NEW DELHIExtract: .......d be deducted from the cost and any excess payment for delayed unloading of the ship should be added to the cost. Following this view, we affirm the decision of the Collector (Appeals) that the amount of freight refunded by way of despatch money should not be part of the assessable value and, therefore, refund claim was proper. Appeal is dismissed.
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