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2015 (4) TMI 73 - SC - Central ExciseValuation of goods - includibility of the cost of transportation charges - Held that:- Tribunal has arrived at a categorical finding that the respondent is not responsible to pay the cost of transport from the place of removal to the place of delivery i.e. from the factory gate to the depot separately. In terms of Rule 5 of the Central Excise Valuation (Determination of price of Excisable Goods) Rules, 2000, such a cost of transport which is also separately shows, is not includable in the valuation for the purpose of excise duty. - no error in the judgment of the Tribunal - Decided against Revenue.
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