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2018 (4) TMI 1302 - AT - Central ExciseValuation - job-work - inclusion of reimbursement expenses - Freight - place of removal - testing charges - Held that: - the place of removal and the conversion charges were fixed on ex factory basis. Therefore, freight or profits earned in transportation cannot be part of the assessable value of the goods in terms of Rule 5 of the Central Excise Valuation (Determination in Price of Excisable Goods) Rules, 2000 read with Section 4 (3) (d) i.e. definition of ‘transaction value’. The testing is mandatory and without testing the goods cannot be cleared from the factory. The amount received by the respondent towards compensation for the charges is not includible in the ‘transaction value’ Appeal dismissed - decided against Revenue.
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