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2015 (2) TMI 1051 - CESTAT MUMBAIValuation of goods - Inclusion of excess amount collected as freight charges - Held that:- differential amount not includible in the assessable value since the duty of excise is on manufacture and not on profit made by the dealer on transportation. - Following decision of Baroda Electric Meters Vs. Commissioner of Central Excise - [1997 (7) TMI 126 - SUPREME COURT OF INDIA] - Decided in favour of assessee.
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