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    <title>2017 (7) TMI 471 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal regarding the valuation of export goods, specifically Iron Ore Fines, and the inclusion of freight charges in the assessable value. The Commissioner (Appeals) ruled in favor of the respondent, M/s Agarwal Associates, stating that the transportation cost was already factored into the price charged by the supplier, M/s Gallant Ispat Ltd. The Tribunal found no merit in the Revenue&#039;s appeal and upheld the Commissioner&#039;s decision, granting consequential relief to the respondent.</description>
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      <title>2017 (7) TMI 471 - CESTAT ALLAHABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=345359</link>
      <description>The Tribunal dismissed the Revenue&#039;s appeal regarding the valuation of export goods, specifically Iron Ore Fines, and the inclusion of freight charges in the assessable value. The Commissioner (Appeals) ruled in favor of the respondent, M/s Agarwal Associates, stating that the transportation cost was already factored into the price charged by the supplier, M/s Gallant Ispat Ltd. The Tribunal found no merit in the Revenue&#039;s appeal and upheld the Commissioner&#039;s decision, granting consequential relief to the respondent.</description>
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