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2002 (10) TMI 472 - AT - Central ExciseExtract: .......lants rsquo as the consignor. Freight is separately shown. The goods are not insured by the appellants. 6. emsp In the light of the above, we hold that the appellant is entitled to deduct freight for arriving at the assessable value of the goods sold by them to different departments. We, therefore, set aside the order impugned and allow the appeal.
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