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2015 (8) TMI 392 - AT - Central ExciseValuation of goods - whether cost of transportation from the palce of removal to the place of delivery is required to be added to the assessable value or not under Section 4 of the Central Excise Act, 1944 - Held that:- The ratio laid down by the Apex court in the case of CCE, Noida vs. Accurate Meters Ltd. (2009 (3) TMI 1 - SUPREME COURT) is squarely applicable to the present proceedings and it has to be held that transportation charges cannot be added to the assessable value as the same are charged by the appellant under separate contracts. - Decided against Revenue.
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