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2015 (1) TMI 175 - AT - Central ExciseValuation of goods - Inclusion of freight charges - Revenue contends that the freight discount extended by the appellant to their customers cannot be deducted from the assessable value on an average basis and as such, the same has to be added back to the value for the purpose of duty payment - Held that:- original adjudicating authority, in principle, has held that the freight deduction has been confirmed on account of the fact that the freight from the factory gate to the depot also is required to be included and there is no segregation of the same in the Chartered Accountant s certificate. As per the appellant, such freight already stands included in the assessable value and as such, the question of showing it separately does not arise. Inasmuch as, 1.5% deduction was only on rough estimation which stands reconciled by them at the end of the financial year based upon the actual quantum of freight, the matter needs re-consideration. - Matter remanded back - Decided in favour of assessee.
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