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    <title>2017 (3) TMI 1150 - CESTAT MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT MUMBAI held that transportation charges from the factory gate to the customer&#039;s place were not includable in the assessable value under Central Excise Valuation Rules, 2000, as the depot/branch was not considered a place of removal. The Tribunal rejected the Revenue&#039;s argument and set aside the demand for duty on freight charges, penalty, and interest, allowing the appeal.</description>
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