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2017 (12) TMI 1145 - AT - Central ExciseValuation - includibility - transportation/ freight charges - Held that: - even though it is not shown in the excise invoice but by raising the commercial invoice the freight amount has been separated from the total sale value, therefore irrespective of the fact that whether it is shown separately in the excise invoice or it is charged separately in the commercial invoice, it is one and the same thing - only due to non-inclusion of freight amount in the excise invoice the same cannot be included in the assessable value - appeal allowed - decided in favor of appellant.
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