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    <title>2016 (9) TMI 1173 - CESTAT  ALLAHABAD</title>
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    <description>The Tribunal allowed the appeal, setting aside the order demanding duty on freight for transporting goods to buyers&#039; premises. It directed valuation under Section 4(1)(a) instead of Section 4(1)(b), providing consequential benefits to the appellant. The decision clarified that ownership transfer happened at the factory gate, leading to the exclusion of freight from the assessable value.</description>
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