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2018 (8) TMI 466 - AT - Central ExciseValuation - after sale from the depot they reimbursed the freight or hamali charges (delivery of goods by rickshaws and manual labourers) incurred by the purchaser for the delivery of excisable goods to the premises of the purchaser and accounted those expenses under the head of ‘other charges’ - inclusion of such expenses in assessable value - Held that:- The Hon’ble Supreme Court in the case of Prabhat Zarda Factory Ltd. vs. Commissioner of Central Excise & Anr. [2002 (11) TMI 95 - SUPREME COURT OF INDIA] have held that freight charges are to be included in the assessable value up to the sale depot for the purposes of excise duty but where the sale are made from the depot, the freight charges for the purpose of delivery to the customers from the depot, would not be so includable - appeal allowed - decided in favor of appellant.
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