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    <title>2016 (6) TMI 1261 - CESTAT, NEW DELHI</title>
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    <description>The case involved a dispute over the inclusion of transportation costs in the assessable value for Central Excise duty calculation. The Original Adjudicating Authority confirmed a duty demand, including freight charges, which the appellant contested. It was found that the lower authority had mistakenly added transportation costs from the depot to customers&#039; premises instead of from the warehouse to the depot. As a result, the matter was remanded for reconsideration, emphasizing the need for precise assessment and adherence to valuation rules in determining duty payable.</description>
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      <link>https://www.taxtmi.com/caselaws?id=196295</link>
      <description>The case involved a dispute over the inclusion of transportation costs in the assessable value for Central Excise duty calculation. The Original Adjudicating Authority confirmed a duty demand, including freight charges, which the appellant contested. It was found that the lower authority had mistakenly added transportation costs from the depot to customers&#039; premises instead of from the warehouse to the depot. As a result, the matter was remanded for reconsideration, emphasizing the need for precise assessment and adherence to valuation rules in determining duty payable.</description>
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