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    <title>2017 (9) TMI 343 - CESTAT KOLKATA</title>
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    <description>The Tribunal upheld the Order-in-Appeal, ruling that loading charges recovered by the Appellants from buyers should be included in the assessable value for levy of Central Excise duty by the EOU under Section 3 of the Central Excise Act, 1944. The duty was to be assessed based on the transaction value at the railway wagon as per the contract terms between the parties, leading to the dismissal of the appeal by the Appellants.</description>
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      <description>The Tribunal upheld the Order-in-Appeal, ruling that loading charges recovered by the Appellants from buyers should be included in the assessable value for levy of Central Excise duty by the EOU under Section 3 of the Central Excise Act, 1944. The duty was to be assessed based on the transaction value at the railway wagon as per the contract terms between the parties, leading to the dismissal of the appeal by the Appellants.</description>
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