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2017 (10) TMI 1173 - AT - Central ExciseValuation - freight and insurance shown separately on the invoices - The department was of the view that duty has likely to be paid on equalised freight recovered from the customers - Held that: - There is no dispute that the sales were at the factory gate and the amount of freight, though charged at equalised basis, was being separately mentioned in the invoices - when the sales are at the factory gate, the deduction of freight has to be allowed even if the freight is charges at equalised basis - appeal allowed - decided in favor of appellant.
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