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2017 (3) TMI 419 - CESTAT ALLAHABADValuation - Transportation charges - whether the assessee is required to pay Central Excise duty on the amount of Transportation charges incurred under the provisions of Section 11A(1) of Central Excise Act, 1994 - Held that: - transportation charges are deductible, if the same are shown separately as provided u/r 5 of Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 - in the present case, it is evident that transportation charges are shown separately by the respondent-assessee - appeal dismissed - decided against Revenue.
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