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2017 (3) TMI 367 - CESTAT CHENNAIValuation - transportation charges - whether transportation charges have been included in the assessable value at the place of removal or not? - Held that: - freight and insurance incurred upto the depot has been included in the assessable value for payment of duty on clearance from the factory. It is only the freight recovered from the customers for delivery at their premises that is itemised separately and not included in the assessable value - In terms of amendment of ‘place of removal’ with effect from 28th September 1996, the assessable value is that which is inclusive of costs upto ‘place of removal’ which is the Taloja storage premises with the duty thereof to be discharged at the factory itself. It would appear from the records that this was being scrupulously followed by the appellant - We do not, therefore, find any justification for adding the freight and insurance incurred thereafter in the assessable value in the absence of legal requirement to do so. There is no evidence or finding of suppression of facts or other ingredient for invoking the extended period. In these circumstances, the bar of limitation will not extend even to the last month covered in the demand. Appeal allowed - decided in favor of appellant.
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