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2005 (4) TMI 441 - CESTAT, NEW DELHIExtract: .......lace of removal. The costs of forwarding charges are given to third party and is in regard to the safe custody of the goods till the buyer rsquo s premises. In these circumstance, as the goods are assessed at the factory gate, therefore, we find no infirmity in the impugned order. The appeal is dismissed. (Pronounced and dictated in the open Court)
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