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2016 (6) TMI 768 - AT - Central ExciseValuation - petroleum products - At the time of clearance from the said terminal, the respondents were collecting ₹ 44/- per KL over and above the assessable value declared as Free Delivery Zone (FDZ) charges - Revenue argued that the said amount is not related to transportation but is an additional consideration - Held that:- There is a large number of decisions of the Tribunal had allowed deduction of such charges collected for delivery of goods within the FDZ - he appellant had submitted the data before the Commissioner which shows that the amount of freight collected is less than the actual expenditure. - any amount of freight which is collected in excess of actual freight is not includible in the assessable value. - Decided in favor of assessee.
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