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2009 (6) TMI 51 - AT - Central ExciseValuation under central excise – transaction value – loading expenses - expenses of loading of the goods onto trucks within the respondent’s factory premises and its transportation to, and unloading at, the buyers’ premises were borne by the transporters who recovered such expenses from the buyers – Held that - definition of transaction value under Section 4(3)(d) could not override the charging provisions of Section 3 of the Act - means only that the assessable value of excisable goods should be determined under Section 4(1) without violence to the charging provisions of Section 3 of the Act - pre-1-7-2000, the expenses of loading of excisable goods within the factory for clearance to a buyer are liable to be included in the assessable value of the goods as held by the Hon’ble Supreme Court in Indian Oxygen case (vide supra) and, for the period from 1-7-2000 also, it is liable to be included in the assessable value of the goods unless it is proved by the assessee that the burden of such expenses was not borne by them
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