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2014 (11) TMI 370 - AT - Central ExciseValuation of goods - Inclusion of transportation charges in assessable value - Held that:- Rule 5 of the Central Excise Valuation Rules, 2000 was amended by Notification No.11/2003-CE (NT) dt. 1.3.2003 and the condition of showing the transportation charges separately in the invoice have been withdrawn. We, further find that there is no allegation against the respondent that they have recovered the transportation charges over and above actually paid by them. It is the contention of the respondent that goods have been sold at their factory gate and whatever the transportation charges paid by them on behalf of the buyers have been charged through debit note. Therefore, we do not find any infirmity in the impugned order. In these circumstances, we hold that the transportation charges collected by the respondents are not includible in the assessable value. - Decided against Revenue.
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