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2017 (8) TMI 1102 - AT - Central ExciseValuation - includibility - various items of expenditure had been incurred for delivery of the goods in addition to freight - Held that: - the appeals filed by M/s. SPIC Ltd., against the order passed by the lower authority for an earlier period had come up before this Tribunal in the case of SPIC LTD. Versus. COMMISSIONER OF C. EX., CHENNAI [2006 (10) TMI 54 - CESTAT, CHENNAI], where it was held that As per Section 4(2) of the Act, it the price of goods for delivery at the place of removal is not known and the value thereof is determined with reference to the price for delivery at a place other than the place of removal, the cost of transportation from the place of removal to the place of delivery shall be deducted from such price - demand upheld - appeal dismissed - decided against appellant.
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