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2011 (4) TMI 367 - SC - Central ExciseValuation - Determination of value of manufactured goods - transportation charge - removal at factory gate or buyer's premises - Held that:- In Escorts JCB Ltd. v. Commissioner of Central Excise, Delhi-II (2002 -TMI - 46355 - SUPREME COURT OF INDIA), it was held by this Court that after sale of goods had taken place at the factory gate, therefore, the place of removal was not the premises of the buyer - It was also held that in that event, the amount claimed by way of transportation charge cannot be considered for determining the value of the goods.
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