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2004 (1) TMI 509 - CESTAT, NEW DELHIExtract: ....... transport costs. rdquo The above decision has been affirmed by the Supreme Court in 1997 (94) E.L.T. A255. Following the ratio of the above decision, we hold that the transportation charges relating to the return of the empty cylinders is not liable to be added to the assessable value. The impugned order is set aside and the appeal stands allowed.
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