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2001 (5) TMI 465 - AT - Central ExciseExtract: .......sed by us. 7. emsp In view of our findings, the order is set aside and remanded back to the Commissioner (Appeals) for re-determination of the time and place of Removal and the nature and component part of the ldquo Port Charges rdquo of Rs. 18/- per M.T. which would be included in the valuation or not and accordingly determine the claim of refund.
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