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1990 (12) TMI 293 - CEGAT, NEW DELHIExtract: .......the factory gate cannot be deducted but loading and unloading charges and delivery charges incurred beyond the factory gate are de ductible. rdquo 25. Following the above we hold that the appellants are entitled for the refund of the duty paid on the delivery charges. We accordingly allow the appeal and set aside the order of the lower authorities.
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