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2013 (12) TMI 683 - CESTAT MUMBAIAddition of the freight charges to the assessable value – Revenue was of the view that the assessees are recovering the freight by issue of debit notes separately and the freight is mentioned in the invoice separately – Held that:- Following CCE, Noida vs. Accurate Meters Ltd. [2009 (3) TMI 1 - SUPREME COURT ] – The freight charges are not part of assessable value of the goods – Assessee contended that the transportation of the goods to the place of their customer is not a condition for sale - It is in some cases where the customer making a request for delivery, the appellants arranged transport and recovered transportation charges as agreed by the customer - order set aside – Decided in favour of Assessee.
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