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1980 (4) TMI 299 - Commissioner - Central ExciseExtract: .......t a place other than the place of removal, the cost of transportation, which includes loading charges from the place of delivery shall have to be excluded from the value of the excisable goods for the purpose of assessment in terms of Section 4 of the C.E and Salt Act, 1944. 5. The appeal is allowed with consequential relief to the appellants.
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