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2019 (7) TMI 251 - AT - Central ExciseValuation - inclusion of cost of transportation from factory to depot in assessable value - place of removal - section 4(3)(c) of Central Excise Act - changes in the definition of ‘place of removal’ during the relevant period in dispute - HELD THAT:- The issue has been settled in the case of ISPAT INDUSTRIES LTD. VERSUS COMMISSIONER OF CUSTOMS, MUMBAI [2006 (9) TMI 181 - SUPREME COURT] where it was held that The bills of lading show that the port of discharge was Mumbai Port/JNPT/Dharamtar. In the bill of entry, the FOB price, freight and insurance were shown separately in U.S. dollars. Since Dharamtar was also shown as the port of discharge, the freight charges paid by the buyer to the shippers included the charges for freight not only upto BFL but also to Dharamtar. Appeal allowed - decided in favor of appellant.
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