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2018 (11) TMI 682 - CESTAT KOLKATA100% EOU - Valuation - inclusion of loading charges recovered from the buyers in assessable value - Held that:- An identical issue for an earlier period has came up before the Tribunal in M/S MIDEAST INTEGRATED STEELS LTD. VERSUS CCE, BHUBANESWAR [2017 (9) TMI 343 - CESTAT KOLKATA], where it was held that Since the transaction value is for delivery at the railway wagon, the duty is to be charged on the said transaction value at this point - appeal dismissed - decided against appellant.
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