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2001 (11) TMI 699 - CEGAT, MUMBAIExtract: .......it is clear that the gross freight is to be calculated at US 8.70 per wet metric ton and that is the freight that the appellant has incurred. It was therefore entitled to consider this amount as freight and have it deducted in order to arrive at the f.o.b. value of the ore. 5. emsp The appeal is accordingly allowed and the impugned order set aside.
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