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2017 (11) TMI 1244 - AT - CustomsValuation - freight charges - Revenue entertained a view that the freight incurred is less than what was recovered from their customers and such differential amount is required to be added in the assessable value - Held that: - reliance placed in the case of Indian Sugar & General Engg. Corpn. Vs. CCE, Panchkula [2016 (2) TMI 145 - CESTAT NEW DELHI], where it was held that excess freight collected from the customers more than actually incurred will not be includible in the assessable value when goods are sold ex-factory. The freight charges for transportation of the goods to the buyer’s premises are shown separately. It is further seen that the freight charges are separately shown in the contract - appeal allowed - decided in favor of appellant.
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