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2016 (10) TMI 231 - AT - Central ExciseValuation - Demand of differential duty - freight charged for transportation of explosives to various coal fields - whether transportation charges need to be included in the assessable value to demand differential duty? - Held that: - the provisions of Rule 5 of Central Excise Valuation Rules 2000, are directly applicable, wherein it is provided that the transport cost need not to be included in the assessable value if it is billed on the invoice and collected. The respondent had not billed for more transportation charges than actually paid by them. In the absence of contrary evidence indicating that the respondent collected excess freight, it is held that the provisions of Rule 5 of Central Excise Rules complied with and the excess of transportation charges need not to be included in the assessable value for discharge of additional excess duty - appeal rejected - decided against Revenue.
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