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2004 (2) TMI 560 - CESTAT, MUMBAIExtract: .......ase of equalised freight the Tribunal has applied the ratio of the Supreme Court rsquo s decision in the case of Baroda Electric Meters Ltd. and held that excess freight is not required to be included in the assessable value of goods manufactured. 3. emsp Following the ratio of the above orders, we set aside the impugned order and allow the appeal.
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