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    <title>2014 (11) TMI 370 - CESTAT MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT MUMBAI ruled in a case involving the valuation of transportation charges for Central Excise duty. The Tribunal upheld the decision of the Ld. Commissioner (Appeals) in favor of the respondents, stating that transportation charges collected were not to be included in the assessable value. The Tribunal noted the amendment to Rule 5 of the Central Excise Valuation Rules, 2000, removing the requirement to show transportation charges separately in the invoice. As there was no evidence of excess recovery, the Tribunal dismissed the Revenue&#039;s appeal, affirming that transportation charges were not part of the assessable value for Central Excise duty.</description>
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    <pubDate>Thu, 21 Aug 2014 00:00:00 +0530</pubDate>
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      <title>2014 (11) TMI 370 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=253053</link>
      <description>The Appellate Tribunal CESTAT MUMBAI ruled in a case involving the valuation of transportation charges for Central Excise duty. The Tribunal upheld the decision of the Ld. Commissioner (Appeals) in favor of the respondents, stating that transportation charges collected were not to be included in the assessable value. The Tribunal noted the amendment to Rule 5 of the Central Excise Valuation Rules, 2000, removing the requirement to show transportation charges separately in the invoice. As there was no evidence of excess recovery, the Tribunal dismissed the Revenue&#039;s appeal, affirming that transportation charges were not part of the assessable value for Central Excise duty.</description>
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      <pubDate>Thu, 21 Aug 2014 00:00:00 +0530</pubDate>
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