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2017 (3) TMI 1150 - AT - Central ExciseValuation - freight charges - demand was confirmed only on the ground that the sales depot of the appellant is the place of removal - Held that: - From the combined reading of definition of place of removal and Rule 5 of Central Excise Valuation Rules, 2000, it is clear that in the transaction value in terms of Section 4 (1) (a), the transportation from the place of removal upto the place of delivery of such excisable goods is excludable from the transaction value - At the relevant time, the place of removal was only factory gate or warehouse or any other place or premises wherein the excisable goods have been permitted to be deposited without payment of duty from where such goods were removed. As per the said definition the depot or branch of assessee was not place of removal. Therefore, the factory gate is only the place of removal in the present case. If this is so, then transportation charges collected from the customers for transportation of goods from the factory gate upto the place of customer is not includable in the assessable value - demand set aside - appeal allowed - decided in favor of appellant.
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