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    <title>2015 (2) TMI 1052 - CESTAT MUMBAI</title>
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    <description>The Tribunal dismissed the appeal, ruling that charges for loading, unloading, transportation, and warehousing should be included in the assessable value of goods for excise duty calculation in a FOR basis sale scenario where no sale occurred at the factory premises. The decision aligned with the interpretation that in such scenarios, expenses up to the customer&#039;s premises, including freight charges, should be part of the assessable value.</description>
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      <description>The Tribunal dismissed the appeal, ruling that charges for loading, unloading, transportation, and warehousing should be included in the assessable value of goods for excise duty calculation in a FOR basis sale scenario where no sale occurred at the factory premises. The decision aligned with the interpretation that in such scenarios, expenses up to the customer&#039;s premises, including freight charges, should be part of the assessable value.</description>
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