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2011 (7) TMI 976 - AT - Central ExcisePlace of removal - Cost of freight - assessee had indicated the freight amounts separately but excise duty was paid on the value exclusive of freight. - held that:- the place of removal remains the factory-gate and, therefore, the cost of transportation from the place of removal to the place of delivery cannot be included in the assessable value of the goods as per the provisions of Section 4 of the Central Excise Act, 1944. - Decided in favor of assessee.
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