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2000 (2) TMI 326 - AT - Central Excise
The appeal involved the valuation of ice-cream with disputed forwarding charges. The appellant claimed the charges included permissible deductions for aftersales service, transportation, and packing. The tribunal disagreed with the lower authority's findings, stating that post-delivery charges should not be part of the assessable value. The matter was remanded for further consideration with proper evidence. The appeal was disposed of with directions for a fresh decision.
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