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2017 (9) TMI 343 - AT - Central Excise100% EOU - Valuation - includibility - loading charges recovered from the buyers - place of removal - Whether loading charges recovered by the Appellants from the buyers of the goods is required to be added to the assessable value for the purposes of levy of Central Excise duty payable by the EOU in terms of Section 3 of the Central Excise Act, 1944? - Held that: - the value for the purposes of charging Customs duty is a transaction value for delivery at the time and place of clearance of importation - As per the terms of the contract entered between Appellants and the buyers, the Appellants are required to deliver the goods at the railway wagon. Since the transaction value is for delivery at the railway wagon, the duty is to be charged on the said transaction value at this point - appeal dismissed - decided against appellant.
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