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1992 (1) TMI 237 - CEGAT, NEW DELHIExtract: .......mined by excluding the equalised freight. Therefore, the appellants are entitled to the deduction of equalised freight. Thus, order of the Collector disallowing the deduction of transportation is contrary to the judgment of the Supreme Court in Bombay Tyres International. 12. We, therefore, set aside the order of the Collector and allow the appeal.
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