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2017 (2) TMI 884 - AT - Central ExciseValuation - The handling charges has been collected by the appellant over and above the transaction value and would normally form part of the transaction value - Held that: - It has been stated in the appeal memo that they have in the declaration in 173C(3A) declared that they were collecting this amount and therefore there is no suppression - It has been seen that the said declaration is only for octroi and freight charges and does not cover handling charges - Appeal dismissed.
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