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2018 (11) TMI 489 - AT - Central ExciseValuation - element of freight expended on behalf of the buyer - inclusion of ‘freight’ amount in assessable value - Held that:- The decision of the Hon’ble Supreme Court in Baroda Electric Meters Ltd [1997 (7) TMI 126 - SUPREME COURT OF INDIA] has laid down the principle that ‘freight’ has nothing to do with the activity of manufacturing which is the object of taxation under Central Excise Act, 1944 - Amount not included in assessable value - appeal allowed - decided in favor of appellant.
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