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    <title>2017 (10) TMI 1223 - CESTAT CHANDIGARH</title>
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    <description>For FOR sales, outward freight is includible in assessable value where freight is not separately charged and the sale is made on FOR terms. On that basis, duty paid on the freight-inclusive value was treated as refundable under Notification No. 56/2002-CE. The clearances here were on FOR basis and no separate freight was recovered from customers, so the refund claim was held admissible and the rejection was set aside with consequential relief.</description>
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