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2017 (9) TMI 865 - AT - Central ExciseValuation - excess transportation charges - whether the deferential amount between the equalized freight collected and actual cost incurred for transportation is to be added to the assessable value? - Held that: - the issue has been decided by the Hon’ble Supreme Court in the case of M/s Baroda Electric Meters Ltd. [1997 (7) TMI 126 - SUPREME COURT OF INDIA] wherein it was held that duty of excise is a tax on manufacture and not tax on profit made by a dealer on transportation - appeal allowed - decided in favor of appellant.
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