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2009 (6) TMI 880 - CESTAT AHMEDABADExtract: .......ard transportation has been held to be admissible even when the place of removal is the factory gate. In any case, in several other decisions Tribunal held that in case of exports on FOB basis, the port is the place of removal. Therefore, I find no merits in the appeal filed by the Revenue and accordingly, reject the same. (Pronounced in the Court)
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