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    <title>2017 (2) TMI 368 - CESTAT MUMBAI</title>
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    <description>The Tribunal ruled that transportation charges paid and recovered by the appellant from customers should not be included in the assessable value for excisable goods sold at the factory gate during the period in question. Citing the Supreme Court&#039;s decision in a similar case, the Tribunal set aside the impugned order, allowing the appeal. This decision emphasized the importance of the place of removal and relevant legal provisions in determining the treatment of transportation costs in such transactions.</description>
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