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2024 (1) TMI 243 - AT - Central ExciseValuation of Excise Duty - excess freight collected by the appellant from their customers as compared to actual freight paid to the transporter is liable to be included in the assessable value for discharging the excise duty or not - HELD THAT:- As regard the dutiability of excess freight collected from the customers as compared to the actual freight paid to the transporter, the Hon’ble Supreme Court in the case of BARODA ELECTRIC METERS LTD. VERSUS COLLECTOR OF CENTRAL EXCISE [1997 (7) TMI 126 - SC ORDER] held that the difference is on account of profit against the transportation charges and not the profit against the sale of goods and accordingly held that the differential freight amount is not liable to excise duty. The impugned order set aside - appeal allowed.
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