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2011 (9) TMI 338 - CESTAT, MUMBAIAssessable value - transportation charges - The contention of the Revenue is that in the invoices issued, the freight charge is not shown separately - Therefore, the price mentioned in the invoice is the sole consideration for the goods - The Hon'ble Supreme Court in the cases of Commissioner of Central Excise, Shillong vs India Carbon Ltd [2011 -TMI - 205547 - SUPREME COURT OF INDIA],relied on by the respondents held that transportation charges upto buyers premises, in case transportation is arranged by the manufacturer, are not to be included in the assessable value of the goods - Further, find that the Commissioner (Appeals) in the impugned order allowed the abatement subject to verification by the adjudicating authority - decided in favor of assessee.
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