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2010 (2) TMI 574 - CESTAT, CHENNAIDepot as a place of removal - At depot an extra amount of 4% of value of goods was collected as ‘warehousing charges’ – Demand for inclusion of warehousing charges - value of such goods has to be determined on the basis of the value at which they are sold, which in this case is from the depot – Held that: - uphold the impugned order including 4% of Ware housing charges in the assessable value, not a case where any penalty is called.
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