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2013 (11) TMI 1124 - AT - Central ExciseDuty on delivery charges – Held that:- Following HPCL Vs. Commissioner [2012 (12) TMI 471 - CESTAT, Bangalore] – The delivery charges from the Bottling Plants to the dealers premises represents the cost of transportation from the Bottling Plants to the dealers premises - Even though this cost may not be equal to the actual, it cannot be included in the assessable value as transportation is entirely different activity from manufacture - the delivery charges should not be included for the purpose of Central Excise duty – order set aside – Decided in favour of Assessee.
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