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Central Excise

Valuation - Non-inclusion of freight - The freight amount not...

Omission of Freight Charges from Invoice Doesn't Affect Excise Valuation for Ex-Factory Deliveries.

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Central ExciseJanuary 20, 2016Case LawsAT

Valuation - Non-inclusion of freight - The freight amount not being shown in the invoice or some additional income has come to the appellant from freight charges cannot be the reason to add extra amounts in the invoice meant for ex-factory delivery of goods - AT

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