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2011 (6) TMI 602 - AT - Central ExciseAssessable value – place of removal – cost of transportation – claim of assessee that they are selling these goods at a uniform price all over India and, therefore, they are eligible for deduction towards cost of transportation from the factory to depot - Held that:- when the goods are sold at a uniform price, equalised freight charges are deductible from the normal price and no duty is chargeable on the same., department's appeals are rejected being devoid of merits. [VIP Industries (2003 - TMI - 46580 - SUPREME COURT OF INDIA - Central Excise)]
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