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2014 (7) TMI 226 - CESTAT MUMBAIValuation - Freight and insurance charges - Held that:- Goods have been sold ex-factory. However, at the request of the customers, the goods were delivered at the customers premises for which recovery of freight and insurance charges have been made from the customers. In the Order-in-Original, the adjudicating authority has given a clear finding that there is no dispute about the place of removal which is the factory. If there is no dispute about the place of removal, the question of invoking Rule 5 of Central Excise Valuation Rules, 2000 would not arise at all. In view of the above factual position, we do not find any infirmity in the impugned order passed by the lower appellate authority - Decided against Revenue.
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