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2012 (12) TMI 305 - CESTAT, NEW DELHIDemand of duty – alleged that the transportation cost/freight charges from the place of removal to the place of delivery ought to have been included in the value of the goods for assessing the excise duty payable – Held that;- There is nothing on record to suggest that the respondent-assessee and the customer to whom the goods were sold were related parties - Rule 5 of Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 is not attracted - excess amount of freight collected by the assessee need not form part of assessable value - if the place of removal of goods is factory of the assessee then transport charges will not be included in the assessable value – appeal dismissed
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