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2015 (10) TMI 551 - SC ORDERValuation - inclusion of freight where goods delivered at the customer’s premises at pre-agreed freight - transaction value under section 4 - freight charges were shown in the invoices and collected by the appellant from his customers - determination of place of removal - Supreme Court after hearing the parties did not find any reason to entertain the appeal ans hence dismissed the appeal filed by the assessee against the decision of Tribunal [2015 (9) TMI 461 - CESTAT MUMBAI]; wherein tribunal remanded back the matter since after factually verifying claim of the appellant, matter will have to be examined with reference to Sections 4 and 2(h) of the Central Excise Act.
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