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        Central Excise

        Valuation - third party inspection charges cannot be included in...

        Valuation excludes 3rd party inspection & transport charges. 'By reason of sale' doesn't negate charging section. Demand without evidence unsustainable.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Valuation - third party inspection charges cannot be included in transaction value - Supreme Court held cost of transportation from place of removal to delivery excluded from price - expression "by reason of sale, or in connection with sale" in definition of transaction value does not negate charging section - demand for duty on third party inspection charges set aside. Demand based solely on statement of Director without corroborative evidence unsustainable - Continental Cement case followed - demand set aside. Penalty on Director unjustified, set aside. Appeals allowed.
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