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2005 (4) TMI 154 - CESTAT, MUMBAIExtract: ....... Appeal No. C/137/2001 wherein it has been held that such charges are not for transport from loading port upto port of destination and cannot be considered as transport costs or freight as commonly understood. 3. Following the ratio of the above order, we set aside the demand confirmed in the impugned order and allow the appeal. (Dictated in Court)
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