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2017 (8) TMI 213 - AT - Central ExciseValuation - freight and transportation charges - includibility - Held that: - whether the transportation cost shown separately in the invoice or charged separately by way of commercial invoice or debit note, the nature of the transportation cost is not under dispute - merely because the transportation cost is not shown separately in the invoice cannot be the reason for denying the exclusion of the same from the assessable value - appeal allowed - decided in favor of appellant.
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