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2018 (8) TMI 1664 - CESTAT CHENNAIValuation - inclusion of handling charges in the assessable value - demand raised in SCN alleging that the appellant has received additional consideration in the form of handling charges and that such amount has to be included in the assessable value - Scope of SCN - Held that:- The authorities below have categorically held that such charges are nothing but transportation charges from the assessee’s factory to the consignment agent. The place of removal being the premises of the consignment agent, the transportation charges if any, from the factory to the consignment agent cannot form part of the assessable value. Since there is a fundamental difference in the allegation raised in the show cause notice as well as the confirmation of demand, the demand cannot sustain - appeal allowed - decided in favor of appellant.
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