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2017 (6) TMI 713 - AT - Central ExciseValuation - whether the appellant is entitled for the deduction of secondary freight incurred by them from their depot to the place of delivery charged as equated (average secondary freight) in the determination of assessable value covering the period from 1.7.2000 to 31.3.2003? - Held that: - it is seen that the freight amount mentioned in the invoice are equated freight calculated at a particular pattern or system of pricing. They have also produced the certificate of the Chartered Accountant. It is not practically possible for the appellant to have the equated freight showing separately in the invoices. In the case of Commissioner of Central Excise Vs. Laxmi Engineering [2004 (10) TMI 426 - CESTAT, NEW DELHI], a similar view was taken for the transportation cost incurred by the assessee from the place of removal to the place of delivery is not to be included in determining the assessable value. Demand set aside - appeal allowed - decided in favor of appellant.
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