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2005 (12) TMI 121 - AT - Central ExciseExtract: .......reight amount is known separately. In such a case, inclusion of freight in the assessable value is not permissible under law, as sale price of excisable goods is the basis for excise valuation. Freight is a separate element altogether. 4. Appeals succeed and are allowed after setting aside the impugned order. (Dictated and pronounced in open Court)
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