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2008 (12) TMI 47 - AT - Central ExciseAssessable value - Includibility of fright incurred for carrying the empty container back - invoice clearly shows the price at which the impugned goods are sold at the factory gate and the freight has been indicated separately - impugned goods namely, Butadiene is notified as explosive and hence, it goes in special tankers – held that return freight is not includible - Circular no. 643/34/2002-CX followed blindly by adjudicating commissioner, without applying mind, while confirming demand
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