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2012 (6) TMI 739 - AT - Central ExciseValuation of goods - Whether the transportation charges recovered separately under debit notes and not reflected in the invoices are required to be added in the assessable value - Held that:- appellants were clearing the goods at factory gate. However, in some cases where the customers are at Mumbai, Hyderabad, Nagpur etc., the goods were transported at the request of the buyer at the railway station at Kolhapur for further transportation and such charges are separately recovered from the customers - Decided against Revenue.
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