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2018 (2) TMI 559 - AT - Central ExciseValuation - includibility - transportation charges - Held that: - it is clear that Rule 5 of Valuation (Determination of Price of Excisable Goods) Rules, 2000 does not envisage the cost of transportation from the place of removal upto the place of delivery be included for determining the value - at the relevant time the cost of transportation which has been charged separately by debit note is not includable for the purpose of central excise duty - reliance placed in the case of CCE v. Accurate Meters Ltd. [2009 (3) TMI 1 - SUPREME COURT] - appeal allowed - decided in favor of appellant.
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