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2017 (2) TMI 202 - AT - Central ExciseAssessable value - Quantification of average freight - Held that: - We find from the Chartered Accountant certificate that Chartered Accountant taken actual annual turnover and total insurance freight during the year and accordingly arrived at the percentage of freight i.e. 1.95%. We find that the Chartered Accountant certificate is absolutely correct and we have no hesitation in discarding the method adopted by the Revenue by taking the lowest freight and insurance - Appeal allowed.
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