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2011 (6) TMI 475 - CESTAT, MUMBAIValuation under central excise – inclusion of value of freight – equalized freight – held that:- for the period on or after 01.07.2000, no deduction from the transaction value on account of freight, equalized or otherwise, is permissible and the demand for differential duty on such freight element has to be sustained. Since the issue involves interpretation of the statute and therefore, no penalty is warranted.
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