Dispute Over Excise Duty Valuation: Area-Based Exemption and Incorrect Application of Rule 5 on Freight Exclusion.

Valuation - area based exemption - allegation of payment of duty on higher value - once the department accepts that appellant’s sales are on FOR basis, Rule 5 of CE Valuation Rules, for exclusion of freight, has no application to this, has been wrongly invoked. - AT .....

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