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2017 (2) TMI 368 - AT - Central ExciseValuation - whether transportation charges paid by the appellant for clearances of their final product and subsequently taken reimbursement from the customers is required to be included in the assessable value or otherwise for the period July 2001 to March 2002? Held that: - the goods sold by the appellant is at factory gate, the transportation is freight, which was paid by the appellant to the transporter and subsequently taken reimbursement from the customers - From the definition of place of removal prevailing at the relevant time, it is observed that in case of factory gate sale, the factory gate is place of removal. Therefore, the transportation beyond the place of removal is not includable in the assessable value in terms of Rule 5 of Central Excise Valuation Rules. Reliance placed in the case of Commissioner of Customs And Central Excise, Nagpur Versus M/s Ispat Industries Ltd. [2015 (10) TMI 613 - SUPREME COURT], where it was held that the transportation charges in case of ex-factory sale is not includible in the assessable value. Appeal allowed - decided in favor of appellant.
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