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2004 (2) TMI 261 - AT - Central ExciseExtract: ....... claimed in the present case from the sale price towards damage during transit. The assessee is treating the full sale price as the assessable value. Realisation towards freight and insurance are over and above the sale price. 7. In the view we have taken above, the appeal succeeds and is allowed with consequential relief, if any, to the appellant.
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