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2018 (7) TMI 1921 - AT - Central ExciseValuation - inclusion of transportation charges in assessable value - contravention of Rule 7 of Central Excise (Valuation) Rules 2000 read with Section 4(3)(d) of Central Excise Act, 1944 - HELD THAT:- The issue is no more res-integra in view of the decision of the Co-ordinate Bench of the Tribunal in the case of Associated Drug Company Vs. Commissioner of Central Excise, Bangalore [2004 (11) TMI 238 - CESTAT, BANGALORE], where it was held that the excise duty is a duty on the manufacture and therefore demanding duty on the transportation charges on the ground that they were not included in the invoices is not legal - appeal dismissed - decided against Revenue.
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