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2003 (6) TMI 114 - AT - Central ExciseExtract: .......w Valuation Rules freight charges are not liable to included in the assessable value of the goods concerned in this appeal. We, therefore, set aside the order impugned and allow the appeal. It is also ordered that the appellant will be entitled to all consequential reliefs including refund of excess payment made, if any. Appeal is allowed as above.
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